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COMMISSIONER OF CUSTOMS (PREVENTIVE) , MUMBAI Versus AAKASH ENTERPRISES

2006 (3) TMI 174 - BOMBAY HIGH COURT

Smuggled goods - Burden of proof - 11 of 2006 - Dated:- 8-3-2006 - R.M. Lodha and J.P. Devadhar, JJ. [Order per : R.M. Lodha, J.]. - Heard Mr. R.V. Desai, the leaned Senior Counsel for the appellant. 2. Mr. R.V. Desai contends that it is not the law .....

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t was for the Revenue to prove the illegal entry into the country . He relied upon the judgment of the Surpreme Court in the case of Collector of Customs, Madras & Ors. v. D. Bhoormull, 1983 (13) E.L.T. 1546. 3.In paragraph 32 of the report, the .....

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licit business remain in the special or peculiar knowledge of the person concerned in it. On the principle underlying Section 106, Evidence Act, the burden to establish those facts is cast on the person concerned; and if he fails to establish or expl .....

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t prove him guilty. As pointed out by Best in Law of Evidence (12th Ed. Article 320, page 291), the presumption of innocence is, no doubt, presumptio juris : but every day s practice arising from the recent (unexplained) possession of stolen property .....

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nowledge of the person proceeded against will relieve the prosecution or the Department altogether of the burden of producing some evidence in respect of that fact in issue. It will only alleviate that burden to discharge which very slight evidence m .....

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