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2009 (4) TMI 76 - HC - CustomsSmuggling – Confiscation, redemption fine, penalty - Burden of proof in certain cases - held that the burden to establish facts relating to smuggling which remain in the special knowledge of the person concerned in smuggling, is on him and if he fails to explain those facts, adverse inference of fact may arise against him - Collector’s appreciation of the circumstantial evidence before him was neither illegal, perverse nor devoid of common sense, or contrary to rules of natural justice - SC judgments in Bhoormall’s case, is applicable – petition dismissed
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