2015 (11) TMI 254 - SCH - Customs

Confiscation of gold - Detention of appellant - Supreme Court dismissed the appeal on the ground of delay and merits. The appeal was filed by assessee against the decision of High Court 2011 (9) TMI 968 - PATNA HIGH COURT ; wherein High court held that department was able to discharge its primary onus by recording the appellant s voluntary statement under section 107 of the Act, read with the appellant s statement under section 108 of the Act which is in the nature of substantive evidence, with which the onus passed on to the appellant in terms of section 123 of the Act. The appellant has not in the least discharged the onus of proof on him. He admitted recovery of the contraband goods from his person on 20.8.2000. He made different statements at different stages of the proceedings. His defence that it was purchased from Dhan Cholia Sons, Delhi, has been found to be false leading to the irresistible conclusion that it was contraband goods, having been smuggled from a country of third origin.