TMI Blog2016 (2) TMI 930X X X X Extracts X X X X X X X X Extracts X X X X ..... By producing documents, which could not be disputed, the onus shifted to the department. The department sought to trace the origin of the goods to the identified consignment imported by MMTC. However, the department must do something more to demonstrate that the gold biscuits confiscated belonging to the petitioner were not duly purchased by the petitioner under documents produced to enable confiscation thereof as smuggled goods. The Tribunal to revisit the matter and give its finding as expeditiously as possible upon allowing opportunity of hearing - writ petition disposed off - matter on remand. - WP No.515 of 2002 - - - Dated:- 22-2-2016 - JUSTICE ARINDAM SINHA Appearance : Mr. Sagar Bandopadhyay, Adv. with Mr. Arijit Chakraba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entolas- 999.0 . As such the question required to be decided in the present appeal is as to whether the biscuits recovered from the second respondents possession and claimed to have been imported by M/s. MMTC are the same and as to whether the respondents have been able to discharge the legal onus placed upon them under the provisions of section 123. M/s. MMTC has nowhere denied that the gold biscuits imported by them under the relevant bill of entry and sold to M/s. Chowksi Arvind Kumar were with the markings credit swisse . This fact is also evident from the examination report appearing at the back of the bill of entry. It is thus the biscuits carrying markings as credit swisse which were sold to them to M/s. Chowksi Arvind Kumar, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose which were not imported by MMTC in the consignment. Mr. Bharadwaj, learned Advocate appearing on behalf of the Customs Authority could not dispute the submissions made by Mr. Chakrabarti regarding requirement of law for description of mark to be given as appearing on the item sold. He also could not demonstrate from the record at which point or till which of the several sales of the gold biscuits imported by MMTC by the identified consignment, the description of the mark was given in the sale documents. The burden of proof lay on the petitioner to discharge in the matter of proving the gold biscuits said to belong to him were not smuggled goods. By producing documents, which could not be disputed, the onus shifted to the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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