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2015 (1) TMI 1125 - HC - CustomsConfiscation of goods - Attempt to smuggle gold biscuits - at the point of import; import of gold was free - Held that:- When the situation is that importation of gold was free, a higher onus was on the Revenue to prove that the gold bars, which were seized from the possession of the appellant, were illegally imported or “smuggled”. More so, when there was no dispute that the petitioner was carrying on the business of jewellers. Appellant was able to adduce some evidence regarding the legal source of the goods under Section 123 of the Customs Act, 1961 under which the petitioner had the burden of proof, since gold items were seized. But unfortunately the Revenue has not been able to disprove the facts brought on record by the petitioner. - tribunal was acting on no evidence and if an authority acts on no evidence, the High Court can exercise its powers under Article 226 of the Constitution of India to set aside an order. - Order of Tribunal is set aside - Decided in favour of assessee.
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