The accused, identified as Sunit Kumar and Mohammed Saleem, were arrested near the Ban Toll Plaza in the Nagrota area on the outskirts of Jammu city and 14 cattle were rescued, a police officer said.
He said that the two suspected smugglers were taking the animals on a truck from Jammu to Kashmir Valley.
A case has been registered under various sections of the Ranbir Penal Code (RPC) against the duo, he said.