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2016 (2) TMI 930 - HC - CustomsLegalilty of import of gold biscuit confiscated - onus of proof as to legal import lies on person who possesses such goods or who holds to be the owner of such goods under section 123 of the Customs Act, 1962 - whether the biscuits recovered from the second respondents’ possession and claimed to have been imported by M/s. MMTC are the same and as to whether the respondents have been able to discharge the legal onus placed upon them under the provisions of section 123? - Held that: - The burden of proof lay on the petitioner to discharge in the matter of proving the gold biscuits said to belong to him were not smuggled goods. By producing documents, which could not be disputed, the onus shifted to the department. The department sought to trace the origin of the goods to the identified consignment imported by MMTC. However, the department must do something more to demonstrate that the gold biscuits confiscated belonging to the petitioner were not duly purchased by the petitioner under documents produced to enable confiscation thereof as smuggled goods. The Tribunal to revisit the matter and give its finding as expeditiously as possible upon allowing opportunity of hearing - writ petition disposed off - matter on remand.
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