MAA KARNI TRADERS Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) ALL the four appeals are arising out of the same judgment passed by the Commissioner (Appeals) and against the same Order -in -Original by which the Commissioner (Appeals) allowed the appeals. So, they are being disposed of by a common order.

(2.) HEARD Shri K.K. Sanyal, ld. JDR for the Appellant -Revenue and Shri K.P. Dey, ld. Advocate along with Md. Usuf Ali Dewan, ld. Advocate for the Respondents.

(3.) SHRI Sanyal submits that in the present case, the seizure had been effected on the basis of specific information at the time of seizure. The owner of the livestock and labours fled away and nobody came forward to claim the ownership of livestock which gives enough reason to believe that the goods are meant for smuggling. He submits that the vehicle bearing Registration No. WB -57/0513 is also liable to be confiscated under Section 115(2) of the Customs Act, 1962, as the driver had full knowledge that the livestock are meant for illegal export to Bangladesh through unauthorized route. The driver of the truck, Shri Prakash Raj Mollah admitted the facts. He, therefore, submits that the impugned order may be set aside and the order -in -original may be restored.