2015 (9) TMI 1595 - SCH - Customs

Confiscation of goods u/s 111 - Freezing of bank account - Smuggling of goods - the decision in the case of M/s. Ravi Crop Science Versus Union of India & Others 2015 (4) TMI 888 - DELHI HIGH COURT contested, where it was held that appellant has failed to explain the source of the imported goods sale proceeds whereof were credited into the bank account which has been frozen. The onus was/is on the appellant to explain the transactions in the said bank account and to establish that the said transactions were/are not tainted - Held that - the decision in the above case upheld - appeal dismissed - decided against appellant.