TMI Blog2021 (2) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - R/SPECIAL CIVIL APPLICATION NO. 1744 of 2021 - - - Dated:- 1-2-2021 - HONOURABLE MS. JUSTICE SONIA GOKANI AND HONOURABLE MS. JUSTICE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seized by the Custom Authority by preparing the panchnama and packing list in respect of valuable goods. 3. Summons came to be issued under Section 108 of the Customs Act, 1962 ('the Act', for short) and by exercising the power under Section 110(1) of the Act, the Authority ordered the seizure of the gold bars. 4. On 7.1.2021, the petitioner approached the Authority with a represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 6. 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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