TaxTMI 
TaxTMI 
2013 (1) TMI 563
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.... Per : Mr. B.S.V. Murthy; Brief facts of the case is that an information was received from the Inspector of Police, SOG, Jamnagar that some foreign origin sheep were brought illegally, secretly and without payment of Customs duty through vessel MSV Safina Al Vasila (Owner Shri Salemamad Usman Gandhar), MSV Safina Al Faruk (Owner Shri Faruk Ali Salemamad) and MSV Daria Daulat (Owner....
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....the police officers in presence of panchas on 10.05.2010 and total 26 sheep (16 sheep plus 10 sheep born at Ahmedabad) were found. The Government Veterinary Officer, Veterinary Hospital, Ahmedabad examined the 26 seep and certified that they are of foreign origin breed. However, the appellants could not produced any licence for import. As such, the demand dated 25.10.2010 had been issued which was....
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.... to confiscation and penalty. Learned consultant for the appellants submitted that appellants are poor persons and the very fact that they had brought sheep of foreign origin in the vessels for a small consideration would show that they were not professional smugglers and the activities were undertaken at the request of local resident and sheep were brought to India. He submits that under these ci....