MD. ABDULLAH Vs. COMMISSIONER OF CUSTOMS (PREV.), KOLKATA

JUDGEMENT

(1.) HEARD both sides.

(2.) SHRI Arijit Chakraborty, learned Counsel appearing on behalf of all the four Appellants states that 23 bullocks and 9 cows were purchased by the first three Appellants from Chowringhee Cow Hat in Midnapore. They were transporting the same by the vehicle of fourth Appellant to Beliaghata Cow Hat. On the way the BSF personnel of Haridaspur jurisdiction intercepted the vehicle at Kazipara under Barasat township leading to the subsequent seizure, confiscation of the bullocks and cows and the vehicle and imposition of penalty on all the four Appellants. He states that the purchase of the cattle from the Hat is evidenced by the receipt which was produced before the Authorities below and which has been ignored. The place of seizure was nowhere near any international border and hence there is not an iota of evidence proving either export or attempted export of the cattle to any foreign country. He states that the impugned order is bad in law and the same should be set aside.

(3.) HEARD Shri A.K. Sharma, learned Departmental Representative (JDR) appearing on behalf of the Department. He supports the impugned order and states that the place of seizure was Sutiapanchpota on Jessore Road and he state that since the seizure was made by B.S.F. it can be concluded that the area was in their jurisdiction within the border area. However, when asked by the Bench he is not in a position to state how far the place was from the actual border nor this fact is available from either the show cause notice or from both the orders passed by the Authorities below.