Case Laws / Head Notes / Paras
--Smuggling of goods---Onus to prove---Principle of shifting of onus---Applicability---Authorities confiscated goods on the ground that the same were smuggled but respondent contended that the goods were purchased from the auction by contractor of Meerani Dam Project---Customs, Excise and Sales Tax Appellate Tribunal allowed the appeal filed by respondent and directed to release the goods and refund the fine---Validity---Held, Customs, Excise and Sales Tax Appellate Tribunal had taken a right view in respect of seized goods---Initial burden, under S.187 of Customs Act, 1969, was on the respondent to show a lawful authority or permit or document in respect of the possession of foreign origin goods---Respondent had successfully discharged his burden by producing documents proving purchase of...
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