Home Case Index All Cases Customs Customs + HC Customs - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 353 - HC - CustomsSmuggled goods – Burden of proof – Electronic goods seized from premises of respondent - goods are not of smuggled character and available in the market in plenty - mere possession of the goods by anyone else cannot be said to have been brought by clandestine import which calls for action under the Customs Act - procurement of the goods seized were made by the respondent but the failure to explain source the procurement cannot be attributed to be a clandestine procurement or nor can assume the character of smuggled goods - burden of the revenue to prove that the goods were smuggled one for which action was called for, and when such burden was not discharged by the Revenue.
|