2007 (6) TMI 79

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..... ica Fabrics, Mumbai, against which the appellants claimed to have paid Rs. 27,036.00 (Rupees twenty-seven thousand thirty-six) by Bank Draft dated 20-9-02 and they have produced a Certificate from the State Bank of India regarding such payment. Shri B. Saha, learned Advocate appearing for the appellants states that the goods were purchased in good faith and on the understanding that they were lega .....

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..... of the appellants in meeting the requirement under Section 123 regarding burden of proof cast on the appellants. At the same time, taking into consideration the entire facts and circumstances of the case, and the fact that the appellants have made payment through Draft from a nationalised bank, it goes to show that they are not involved in the actual illicit importation of the impugned goods. As .....

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