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2013 (11) TMI 1400 - AT - CustomsConfiscation under Section 115(2) - Mis declaration of goods - Imposition of redemption fine - Onus to prove - Held that:- appellant has to show that the vehicle was used without his knowledge and he did not know the nature of the goods. This submission leads to a conclusion that he did not have the knowledge of the goods being transported which becomes a rebuttable submission only because it is necessary for the department to rebut to show that he had knowledge. In this case, the Commissioner has taken a view that the appellant has to prove beyond doubt that they had no knowledge . This term is used only when a person is being prosecuted and will be subjected to conviction in which case the prosecution is required to prove the guilt beyond reasonable doubt (and not beyond doubt) . Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence - appellant or his agent or driver of the vehicle or person in-charge of conveyance did not have knowledge of nature of the goods being transported - Decided in favour of assessee.
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