2024 (3) TMI 245

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..... Detailed investigation was carried out. On the ground that the Cattle heads were being transported so that they are ultimately smuggled to Bangladesh, Show Cause Notice was issued to the owner of the Cattle Heads, Md. Mustafa Khan who is the Appellant in all the four Appeals. Proceedings were initiated truck-wise. Therefore, four Show Cause Notices were issued and after due process four Orders in Original were passed. The Adjudicating Authority confiscated the Cattle Heads giving option to the Appellant to redeem the same on payment of Redemption Fine. He also imposed penalty of Rs. 50,000/- in each of the OIOs passed. 2. Being aggrieved, the Appellant filed their Appeals before the Commissioner (Appeals). The Commissioner (Appeals) af....

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.... was shown as the consignor and the consignee is Shree K. K. Mamuna, Aizawl, Mizoram. On investigation, it has been found that Benjamin Wallang had expired long time back in the year 2001 and his wife has confirmed that they have closed this firm and no transaction was being carried out by her under this firm name and this Challan was not issued by them. 6. The Learned AR submits that the Appellant was deliberately transporting the cattle with the help of a fraudulent Challan and not by way of normal challan which should have been issued by him in case he was the consignor. Therefore, he justifies the confiscation of Cattle Heads and penalties imposed on the Appellant. 7. Heard both sides and perused the Appeal papers and relevant doc....

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....izoram and the Challan found in the seized vehicle covering the cattle also showed that the truck was going to Aizawl. However, the driver of the said truck in his statement has mentioned that the said cattle would be unloaded at Gumrah (Assam). He never stated that the said cattle would be transshipped at Gumrah and then sent to Aizawl. Therefore, the question of transshipment cattle at Gumrah (Assam), does not arise at all. Therefore, it is proved beyond doubt that Md. Mustafa Khan and Md. Joynul Ali have taken the plea of transshipment at Gumrah (Assam) to escape penal provisions under Customs Act, 1962. 10. A careful reading of the above details shows that the truck was intercepted within India and as per the documents, the Cattle we....