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1974 (4) TMI 33 - SC - Customs


  1. 2023 (10) TMI 364 - SC
  2. 2020 (8) TMI 451 - SC
  3. 2017 (2) TMI 926 - SC
  4. 2013 (3) TMI 622 - SC
  5. 2008 (12) TMI 31 - SC
  6. 2006 (3) TMI 145 - SC
  7. 2005 (7) TMI 654 - SC
  8. 2001 (1) TMI 964 - SC
  9. 1998 (7) TMI 90 - SC
  10. 1980 (2) TMI 96 - SC
  11. 1975 (8) TMI 50 - SC
  12. 2024 (8) TMI 1444 - HC
  13. 2024 (3) TMI 140 - HC
  14. 2024 (1) TMI 477 - HC
  15. 2023 (10) TMI 764 - HC
  16. 2022 (12) TMI 1341 - HC
  17. 2022 (9) TMI 433 - HC
  18. 2022 (7) TMI 988 - HC
  19. 2022 (7) TMI 933 - HC
  20. 2022 (6) TMI 60 - HC
  21. 2022 (4) TMI 316 - HC
  22. 2022 (2) TMI 264 - HC
  23. 2021 (8) TMI 446 - HC
  24. 2021 (1) TMI 1050 - HC
  25. 2019 (11) TMI 122 - HC
  26. 2019 (10) TMI 66 - HC
  27. 2019 (8) TMI 1043 - HC
  28. 2019 (4) TMI 1001 - HC
  29. 2019 (4) TMI 240 - HC
  30. 2019 (3) TMI 457 - HC
  31. 2019 (2) TMI 465 - HC
  32. 2019 (1) TMI 706 - HC
  33. 2018 (10) TMI 266 - HC
  34. 2018 (5) TMI 820 - HC
  35. 2018 (3) TMI 1841 - HC
  36. 2017 (2) TMI 1040 - HC
  37. 2016 (9) TMI 1169 - HC
  38. 2016 (9) TMI 112 - HC
  39. 2015 (12) TMI 593 - HC
  40. 2015 (11) TMI 312 - HC
  41. 2015 (3) TMI 820 - HC
  42. 2014 (10) TMI 720 - HC
  43. 2014 (5) TMI 863 - HC
  44. 2014 (3) TMI 719 - HC
  45. 2013 (8) TMI 584 - HC
  46. 2013 (8) TMI 196 - HC
  47. 2013 (3) TMI 682 - HC
  48. 2013 (2) TMI 39 - HC
  49. 2012 (5) TMI 722 - HC
  50. 2012 (5) TMI 157 - HC
  51. 2014 (9) TMI 376 - HC
  52. 2011 (9) TMI 968 - HC
  53. 2011 (8) TMI 732 - HC
  54. 2010 (8) TMI 353 - HC
  55. 2010 (5) TMI 36 - HC
  56. 2010 (3) TMI 1067 - HC
  57. 2010 (1) TMI 610 - HC
  58. 2009 (9) TMI 179 - HC
  59. 2009 (4) TMI 83 - HC
  60. 2009 (4) TMI 76 - HC
  61. 2009 (3) TMI 1011 - HC
  62. 2007 (11) TMI 678 - HC
  63. 2006 (3) TMI 174 - HC
  64. 2006 (3) TMI 153 - HC
  65. 2005 (12) TMI 110 - HC
  66. 2004 (3) TMI 430 - HC
  67. 2001 (6) TMI 51 - HC
  68. 1995 (7) TMI 76 - HC
  69. 1993 (4) TMI 80 - HC
  70. 1993 (3) TMI 121 - HC
  71. 1991 (8) TMI 86 - HC
  72. 1991 (8) TMI 104 - HC
  73. 1991 (7) TMI 101 - HC
  74. 1983 (8) TMI 60 - HC
  75. 1977 (8) TMI 15 - HC
  76. 1976 (5) TMI 11 - HC
  77. 2024 (9) TMI 111 - AT
  78. 2024 (8) TMI 520 - AT
  79. 2024 (7) TMI 936 - AT
  80. 2024 (6) TMI 202 - AT
  81. 2024 (5) TMI 574 - AT
  82. 2024 (5) TMI 1158 - AT
  83. 2024 (4) TMI 298 - AT
  84. 2024 (3) TMI 1113 - AT
  85. 2024 (3) TMI 848 - AT
  86. 2024 (3) TMI 555 - AT
  87. 2024 (3) TMI 417 - AT
  88. 2024 (3) TMI 447 - AT
  89. 2024 (3) TMI 710 - AT
  90. 2024 (2) TMI 197 - AT
  91. 2024 (1) TMI 772 - AT
  92. 2024 (1) TMI 672 - AT
  93. 2024 (1) TMI 472 - AT
  94. 2023 (12) TMI 1288 - AT
  95. 2023 (11) TMI 1030 - AT
  96. 2023 (11) TMI 748 - AT
  97. 2023 (11) TMI 608 - AT
  98. 2023 (12) TMI 192 - AT
  99. 2023 (12) TMI 261 - AT
  100. 2023 (12) TMI 189 - AT
  101. 2023 (11) TMI 113 - AT
  102. 2023 (10) TMI 1252 - AT
  103. 2023 (10) TMI 223 - AT
  104. 2023 (9) TMI 1074 - AT
  105. 2023 (9) TMI 531 - AT
  106. 2023 (5) TMI 1310 - AT
  107. 2023 (5) TMI 745 - AT
  108. 2023 (5) TMI 188 - AT
  109. 2023 (3) TMI 637 - AT
  110. 2023 (1) TMI 1321 - AT
  111. 2023 (1) TMI 478 - AT
  112. 2023 (1) TMI 118 - AT
  113. 2023 (1) TMI 314 - AT
  114. 2022 (11) TMI 636 - AT
  115. 2022 (8) TMI 1249 - AT
  116. 2022 (8) TMI 496 - AT
  117. 2022 (8) TMI 113 - AT
  118. 2022 (8) TMI 161 - AT
  119. 2022 (7) TMI 229 - AT
  120. 2022 (6) TMI 1259 - AT
  121. 2022 (6) TMI 912 - AT
  122. 2022 (5) TMI 648 - AT
  123. 2022 (5) TMI 646 - AT
  124. 2022 (5) TMI 588 - AT
  125. 2022 (4) TMI 476 - AT
  126. 2022 (4) TMI 529 - AT
  127. 2022 (3) TMI 6 - AT
  128. 2022 (2) TMI 370 - AT
  129. 2022 (1) TMI 1302 - AT
  130. 2022 (1) TMI 864 - AT
  131. 2022 (1) TMI 1118 - AT
  132. 2022 (1) TMI 957 - AT
  133. 2021 (11) TMI 655 - AT
  134. 2021 (10) TMI 585 - AT
  135. 2021 (9) TMI 1124 - AT
  136. 2021 (2) TMI 458 - AT
  137. 2020 (11) TMI 590 - AT
  138. 2020 (11) TMI 549 - AT
  139. 2020 (9) TMI 645 - AT
  140. 2020 (9) TMI 644 - AT
  141. 2020 (9) TMI 604 - AT
  142. 2020 (7) TMI 146 - AT
  143. 2020 (9) TMI 853 - AT
  144. 2020 (3) TMI 1010 - AT
  145. 2020 (2) TMI 317 - AT
  146. 2020 (1) TMI 1639 - AT
  147. 2020 (1) TMI 317 - AT
  148. 2020 (1) TMI 71 - AT
  149. 2019 (11) TMI 240 - AT
  150. 2019 (10) TMI 96 - AT
  151. 2020 (2) TMI 438 - AT
  152. 2019 (8) TMI 315 - AT
  153. 2019 (6) TMI 363 - AT
  154. 2019 (6) TMI 190 - AT
  155. 2019 (6) TMI 10 - AT
  156. 2019 (5) TMI 369 - AT
  157. 2019 (6) TMI 769 - AT
  158. 2019 (4) TMI 947 - AT
  159. 2019 (4) TMI 726 - AT
  160. 2019 (4) TMI 649 - AT
  161. 2019 (4) TMI 332 - AT
  162. 2019 (3) TMI 972 - AT
  163. 2019 (2) TMI 1483 - AT
  164. 2019 (1) TMI 1165 - AT
  165. 2019 (1) TMI 909 - AT
  166. 2019 (4) TMI 639 - AT
  167. 2018 (12) TMI 1530 - AT
  168. 2018 (11) TMI 912 - AT
  169. 2018 (11) TMI 825 - AT
  170. 2018 (9) TMI 1494 - AT
  171. 2018 (10) TMI 1059 - AT
  172. 2018 (9) TMI 379 - AT
  173. 2018 (8) TMI 473 - AT
  174. 2018 (7) TMI 280 - AT
  175. 2018 (7) TMI 521 - AT
  176. 2018 (5) TMI 1668 - AT
  177. 2018 (6) TMI 921 - AT
  178. 2018 (5) TMI 1625 - AT
  179. 2018 (6) TMI 1342 - AT
  180. 2018 (6) TMI 1338 - AT
  181. 2018 (7) TMI 598 - AT
  182. 2018 (3) TMI 568 - AT
  183. 2018 (2) TMI 1023 - AT
  184. 2018 (2) TMI 1110 - AT
  185. 2018 (2) TMI 1197 - AT
  186. 2018 (3) TMI 1498 - AT
  187. 2018 (3) TMI 122 - AT
  188. 2018 (3) TMI 1479 - AT
  189. 2018 (3) TMI 329 - AT
  190. 2017 (12) TMI 766 - AT
  191. 2017 (12) TMI 666 - AT
  192. 2017 (12) TMI 728 - AT
  193. 2018 (2) TMI 360 - AT
  194. 2017 (11) TMI 1516 - AT
  195. 2017 (11) TMI 1096 - AT
  196. 2017 (11) TMI 50 - AT
  197. 2017 (11) TMI 413 - AT
  198. 2017 (12) TMI 74 - AT
  199. 2017 (10) TMI 413 - AT
  200. 2017 (9) TMI 396 - AT
  201. 2017 (8) TMI 157 - AT
  202. 2017 (6) TMI 1065 - AT
  203. 2017 (7) TMI 1027 - AT
  204. 2017 (5) TMI 562 - AT
  205. 2017 (5) TMI 949 - AT
  206. 2017 (5) TMI 609 - AT
  207. 2017 (4) TMI 1305 - AT
  208. 2017 (11) TMI 595 - AT
  209. 2017 (3) TMI 723 - AT
  210. 2017 (2) TMI 618 - AT
  211. 2017 (3) TMI 839 - AT
  212. 2016 (12) TMI 1101 - AT
  213. 2016 (12) TMI 1266 - AT
  214. 2016 (11) TMI 175 - AT
  215. 2016 (10) TMI 904 - AT
  216. 2016 (5) TMI 1069 - AT
  217. 2016 (5) TMI 656 - AT
  218. 2016 (5) TMI 670 - AT
  219. 2016 (4) TMI 543 - AT
  220. 2016 (3) TMI 509 - AT
  221. 2016 (3) TMI 221 - AT
  222. 2016 (9) TMI 1011 - AT
  223. 2016 (3) TMI 667 - AT
  224. 2016 (1) TMI 1061 - AT
  225. 2016 (1) TMI 560 - AT
  226. 2016 (5) TMI 601 - AT
  227. 2016 (1) TMI 836 - AT
  228. 2015 (12) TMI 944 - AT
  229. 2016 (1) TMI 832 - AT
  230. 2015 (12) TMI 988 - AT
  231. 2016 (4) TMI 56 - AT
  232. 2015 (10) TMI 968 - AT
  233. 2015 (9) TMI 1370 - AT
  234. 2015 (8) TMI 1575 - AT
  235. 2015 (10) TMI 2142 - AT
  236. 2015 (8) TMI 1519 - AT
  237. 2015 (11) TMI 1037 - AT
  238. 2015 (10) TMI 372 - AT
  239. 2015 (11) TMI 14 - AT
  240. 2015 (10) TMI 2316 - AT
  241. 2015 (7) TMI 1264 - AT
  242. 2015 (7) TMI 457 - AT
  243. 2016 (2) TMI 389 - AT
  244. 2015 (8) TMI 22 - AT
  245. 2015 (6) TMI 46 - AT
  246. 2015 (5) TMI 528 - AT
  247. 2015 (5) TMI 1026 - AT
  248. 2015 (9) TMI 926 - AT
  249. 2015 (4) TMI 689 - AT
  250. 2015 (3) TMI 1115 - AT
  251. 2015 (2) TMI 128 - AT
  252. 2015 (1) TMI 1228 - AT
  253. 2015 (1) TMI 941 - AT
  254. 2015 (2) TMI 649 - AT
  255. 2015 (1) TMI 368 - AT
  256. 2014 (11) TMI 203 - AT
  257. 2014 (8) TMI 851 - AT
  258. 2014 (8) TMI 660 - AT
  259. 2014 (12) TMI 621 - AT
  260. 2014 (12) TMI 1035 - AT
  261. 2014 (6) TMI 989 - AT
  262. 2014 (5) TMI 245 - AT
  263. 2014 (6) TMI 89 - AT
  264. 2014 (4) TMI 378 - AT
  265. 2015 (3) TMI 424 - AT
  266. 2014 (3) TMI 717 - AT
  267. 2014 (7) TMI 654 - AT
  268. 2014 (7) TMI 314 - AT
  269. 2013 (11) TMI 1525 - AT
  270. 2013 (11) TMI 1229 - AT
  271. 2014 (2) TMI 695 - AT
  272. 2013 (11) TMI 626 - AT
  273. 2013 (11) TMI 685 - AT
  274. 2014 (2) TMI 1012 - AT
  275. 2013 (6) TMI 694 - AT
  276. 2013 (10) TMI 557 - AT
  277. 2013 (5) TMI 406 - AT
  278. 2013 (5) TMI 322 - AT
  279. 2014 (6) TMI 379 - AT
  280. 2013 (1) TMI 727 - AT
  281. 2013 (1) TMI 390 - AT
  282. 2014 (6) TMI 299 - AT
  283. 2013 (3) TMI 160 - AT
  284. 2014 (2) TMI 1094 - AT
  285. 2013 (1) TMI 123 - AT
  286. 2013 (3) TMI 347 - AT
  287. 2012 (6) TMI 197 - AT
  288. 2012 (5) TMI 525 - AT
  289. 2012 (6) TMI 100 - AT
  290. 2012 (6) TMI 279 - AT
  291. 2012 (4) TMI 557 - AT
  292. 2012 (4) TMI 558 - AT
  293. 2012 (3) TMI 403 - AT
  294. 2014 (3) TMI 788 - AT
  295. 2013 (9) TMI 414 - AT
  296. 2012 (1) TMI 119 - AT
  297. 2012 (10) TMI 418 - AT
  298. 2012 (11) TMI 365 - AT
  299. 2012 (11) TMI 145 - AT
  300. 2011 (11) TMI 620 - AT
  301. 2011 (10) TMI 94 - AT
  302. 2011 (9) TMI 930 - AT
  303. 2013 (9) TMI 55 - AT
  304. 2011 (8) TMI 881 - AT
  305. 2013 (4) TMI 466 - AT
  306. 2011 (2) TMI 1211 - AT
  307. 2013 (8) TMI 506 - AT
  308. 2011 (1) TMI 297 - AT
  309. 2011 (1) TMI 996 - AT
  310. 2010 (12) TMI 1139 - AT
  311. 2010 (12) TMI 1015 - AT
  312. 2010 (11) TMI 220 - AT
  313. 2010 (10) TMI 645 - AT
  314. 2010 (8) TMI 811 - AT
  315. 2010 (8) TMI 794 - AT
  316. 2010 (8) TMI 53 - AT
  317. 2010 (9) TMI 563 - AT
  318. 2010 (7) TMI 807 - AT
  319. 2010 (6) TMI 577 - AT
  320. 2010 (3) TMI 490 - AT
  321. 2010 (2) TMI 1144 - AT
  322. 2009 (12) TMI 911 - AT
  323. 2009 (10) TMI 791 - AT
  324. 2009 (5) TMI 213 - AT
  325. 2009 (5) TMI 765 - AT
  326. 2009 (4) TMI 756 - AT
  327. 2009 (4) TMI 755 - AT
  328. 2009 (3) TMI 431 - AT
  329. 2008 (7) TMI 216 - AT
  330. 2008 (6) TMI 197 - AT
  331. 2008 (3) TMI 88 - AT
  332. 2008 (3) TMI 587 - AT
  333. 2008 (3) TMI 395 - AT
  334. 2007 (11) TMI 633 - AT
  335. 2007 (11) TMI 49 - AT
  336. 2007 (11) TMI 458 - AT
  337. 2007 (9) TMI 469 - AT
  338. 2007 (7) TMI 59 - AT
  339. 2007 (4) TMI 91 - AT
  340. 2007 (4) TMI 28 - AT
  341. 2006 (11) TMI 82 - AT
  342. 2006 (9) TMI 72 - AT
  343. 2006 (6) TMI 8 - AT
  344. 2006 (5) TMI 518 - AT
  345. 2005 (12) TMI 150 - AT
  346. 2005 (3) TMI 542 - AT
  347. 2005 (2) TMI 612 - AT
  348. 2005 (1) TMI 299 - AT
  349. 2004 (12) TMI 251 - AT
  350. 2004 (10) TMI 126 - AT
  351. 2004 (8) TMI 223 - AT
  352. 2004 (6) TMI 161 - AT
  353. 2004 (2) TMI 210 - AT
  354. 2003 (12) TMI 212 - AT
  355. 2003 (11) TMI 188 - AT
  356. 2003 (9) TMI 198 - AT
  357. 2003 (8) TMI 347 - AT
  358. 2003 (1) TMI 159 - AT
  359. 2002 (8) TMI 158 - AT
  360. 2002 (3) TMI 108 - AT
  361. 2001 (1) TMI 689 - AT
  362. 2000 (5) TMI 639 - AT
  363. 1999 (12) TMI 824 - AT
  364. 1999 (7) TMI 264 - AT
  365. 1999 (5) TMI 129 - AT
  366. 1998 (12) TMI 562 - AT
  367. 1998 (11) TMI 609 - AT
  368. 1994 (6) TMI 113 - AT
  369. 1993 (8) TMI 199 - AT
  370. 1993 (8) TMI 193 - AT
  371. 1991 (1) TMI 247 - AT
  372. 1989 (1) TMI 264 - AT
  373. 1988 (3) TMI 299 - AT
  374. 1987 (2) TMI 246 - AT
  375. 1986 (7) TMI 254 - AT
  376. 2016 (7) TMI 648 - CGOVT
  377. 2016 (7) TMI 228 - CGOVT
Issues Involved:

1. Locus Standi of Bhoormull
2. Burden of Proof on the Customs Department
3. Confiscation of Goods under Section 167(8) of the Sea Customs Act
4. Application of Section 106 of the Evidence Act
5. Procedural Fairness and Natural Justice

Issue-wise Detailed Analysis:

1. Locus Standi of Bhoormull

The appellant argued that Bhoormull had no locus standi to invoke the extraordinary jurisdiction of the High Court under Article 226 of the Constitution because there was not even prima facie evidence to show that at the time of seizure, he was in ownership or juridical possession of the goods. The respondent countered that all proceedings were conducted by the Collector on the assumption that Bhoormull was the claimant or the supposed owner of the goods, and no objection was raised at any stage before the High Court regarding his interest in the confiscated goods.

2. Burden of Proof on the Customs Department

The fundamental rule in criminal or quasi-criminal proceedings is that the burden of proving that the goods are smuggled lies on the Department. This principle was emphasized by the respondent, who argued that no evidence was produced by the Department to show that the goods in question were smuggled. The Department, however, contended that the burden of proof had shifted to Bhoormull due to the totality of the circumstances and the conflicting and incredible explanations provided by Baboothmull and Bhoormull. The Department relied on the principle underlying Section 106 of the Evidence Act, which places the burden of proving facts especially within the knowledge of the accused on the accused themselves.

3. Confiscation of Goods under Section 167(8) of the Sea Customs Act

The Collector of Customs ordered the confiscation of the goods under Section 167(8) of the Sea Customs Act based on several determinative circumstances, including the prohibition of importation of such goods since 1957 and the dubious conduct of Baboothmull and Bhoormull. The Division Bench of the High Court, however, quashed the Collector's order, holding that the onus on the Department to prove that the goods were smuggled could not shift to Bhoormull and that mere suspicion could not substitute for proof.

4. Application of Section 106 of the Evidence Act

The principle underlying Section 106 of the Evidence Act was invoked by the Department, arguing that the source and circumstances of the acquisition of the goods were facts especially within the knowledge of Bhoormull and Baboothmull, and their failure to disclose these facts justified an inference of illicit importation. The Supreme Court supported this view, stating that the Department is not required to prove facts that are especially within the knowledge of the opponent and that the burden of proof can be sufficiently discharged by circumstantial evidence.

5. Procedural Fairness and Natural Justice

The Supreme Court held that the Collector's order did not suffer from any apparent error or defect of jurisdiction and was consistent with the rules of natural justice. The Collector had given the fullest opportunity to Bhoormull to establish the alleged acquisition of the goods in the normal course of business. The Division Bench of the High Court was not competent to go into the question of the adequacy of the evidence in the exercise of its jurisdiction under Article 226 of the Constitution.

Conclusion:

The Supreme Court concluded that the learned Judges of the High Court were in error in reversing the judgment of the learned Single Judge and in quashing the order of the Collector of Customs. The appeal was allowed, the judgment under appeal was set aside, and the writ petition was dismissed. The parties were left to bear their own costs due to the legal point involved.

 

 

 

 

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