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1988 (7) TMI 78 - SC - CustomsWhether there was material for forming an opinion as to reasonable belief under Section 110 read with Section 123 of the Act. Section 110(1) of the Act which deals with seizure of goods, documents and things? whether the appellants had discharged this burden by tendering affidavits of persons claiming ownership of the seized diamonds? Held that:- There was good ground accompanied by rational nexus leading to formation of the belief that the goods were smuggled. Furthermore, the petitioners stated that they had purchased the goods locally through the brokers and had already made 50 per cent cash payment but the cash book showed no such payment. They also refused to disclose brokers' names saying that the brokers would not come forward to confirm the deal. Besides, various incriminating documents were also found. The existence of the material is justiciable but not the sufficiency of the material. In this case there is ample material, their existence cannot be disputed. There is certainly a nexus between these materials and the formation of the belief that the goods are liable to confiscation. In the light of the above Section 110 read with Section 123 has been fully complied with. The High Court correctly found that by filing the affidavits in this case, the burden had not been discharged. The facts that the affidavits had been filed long afterwards and the names of the parties were not disclosed at the time of search, warrant rejection of the affidavits. These were filed after a gap of 15 months and the same were examined minutely. The facts and figures given were checked up and the credibility of the deponents as well as the credence of their version examined. Furthermore, the affidavits must be looked at in the background that those persons who claim that they had given these diamonds on approval basis, made no claim for all these diamonds. Appeal dismissed.
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