2017 (10) TMI 1437

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....kar, Assistant Commissioner (AR), for the Respondent. ORDER This appeal has been filed by the appellant against the Order-in-Appeal No. Kol/Cus(CCP)/AA/91/2017, dated 16-2-2017 passed by Commr. of Customs (Appeals), Kolkata. 2. Briefly stated the facts of the case are that on 10-6-2015 at about 2100 hours, the patrol party of BSF saw the vehicle bearing Regn. No. WB 65B 6953. On seei....

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....msp;The Ld. Counsel for the appellant submitted that there is no iota of evidence to show that the appellant was involved in the alleged illegal activity. It is also submitted that the burden of proof lies with the department of seizure of bullocks on alleged illegal export. There is no evidence to show that the seized cattle was attempted to be exported. He submitted that the imposition of penalt....

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....f transport in the smuggling of any goods shall be liable to confiscation, unless the owner of the conveyance proves that it was so used without the knowledge or connivance of the owner himself, his agent, if any and the person in-charge of the conveyance. In the present case, it is seen that the driver of the vehicle ran away on seeing the BSF patrol party. It appears that the driver, the agent o....