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2021 (2) TMI 260 - HC - CustomsSmuggling - Release of three gold bars seized - petitioner urges that there was no intent on the part of the petitioner to smuggle anything - HELD THAT:- It is his hard-earned money and his marriage is due in the month of April, 2021. He, therefore, had brought this. He has urged that the process of confiscation is not as yet over and the documentary evidences which have been adduced, would need to be carefully examined by the Authority concerned before it finally adjudicates the matter, and therefore, seeks directions for the Authority concerned to apply its mind and decide the same in accordance with law. He does not press for release of the gold bars in the present petition and urges that the legal recourse which is available to him, should be efficacious. Noticing the fact that Section 123 of the Act provides for burden of proof where the goods are seized and when there is reasonable belief on the part of the Authority that they are smuggled goods, burden of proving that they are not, would be on a person from whose possession the goods were seized. The discharge of the burden and the appreciation of such evidence is function of the Quasi Judicial Authority and in the instant case, we have no doubt that the same shall be done as required under law by discharging all obligations as contemplated under the Act and other laws in existence. This petition being premature, the Court has chosen not to enter into the same and is being disposed of, without entering into the merits of the matter. The Authority concerned since is already seized with the matter, the petitioner shall be at liberty to adduce additional evidence, if it so choses. The same shall be decided in accordance with law - Petition disposed off.
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