TMI Blog1962 (11) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... goods should not be seized as having been illicitly imported into India. He produced all his accounts before the Customs authorities, and, after a perusal of these accounts, 93 packets containing in all about 20,000 blades were released, the Customs authorities being apparently satisfied that the possession of that quantity was covered by valid receipts of purchases produced by the petitioner. In respect of the remaining quantity however, the petitioner's claim that he had made purchases from one S. K. Mehta of Bombay was held to be not satisfactory. The particular bill relied upon in that connection did not disclose that the commodity purchased thereunder tallied with the goods found in the possession of the petitioner. The Customs Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities were competent to infer that they had been illicitly imported. It is further contended that this court cannot issue a writ as the petitioner had appealed to the Central Board of Revenue and the order of the Collector of Central Excise had become merged with the order of the appellate authority. 4. I may deal with the latter contention first. It is not the contention of the learned counsel appearing for the respondent that an appeal was entertained by the Central Board of Revenue and was disposed of on merits. What happened in this case is admittedly, that though an appeal petition was no doubt presented since the conditions precedent to the entertainability of the appeal laid down by Section 189 of the Sea Customs Act were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he party in possession of certain classes of notified goods to establish that they are not smuggled goods, Section 167(8) purports to indicate that in the case of goods other than those covered by a notification under Section 178-A the onus of proving all the ingredients of an offence is upon the Collector of Customs. It is not open to the Collector of Customs to call upon any individual and demand to be satisfied that the goods in his possession are illicitly imported. This question came up for consideration before Jagadisan J. in W. P. No. 20 of 1960 (Mad). In that case also the Collector had ordered confiscation only on the ground that the petitioner was unable to give any satisfactory explanation of the possession of the goods. The l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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