2009 (1) TMI 876 - HC - Customs

Summary

The High Court of Bombay, in a 2009 judgement, heard an appeal regarding the licit import of goods of foreign origin. The court admitted the appeal based on substantial questions of law, including the dismissal of the appeal by the Tribunal due to the absence of duty receipt or other documents confirming the import of the goods. The court also questioned whether the department had discharged its burden with circumstantial evidence and if the undisputed facts were sufficient to raise a presumption in favor of the department. Additionally, the judgement considered whether the Tribunal was right in holding that the Revenue had failed to produce material/evidence establishing the seized goods as smuggled goods. The case was to be heard alongside Customs Application No. 8/2001 and Customs Appeal No. 27/2007. The appellants were required to serve all respondents within four weeks and file an affidavit of service within two weeks thereafter.