2002 (4) TMI 103 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi considered a reference regarding the initial burden on the Revenue in seizure cases under Section 123(1) of the Customs Act. A circular dated 11-6-1990 was brought to their attention, leading to a contention that the proceedings against the appellant may not be justified. The Tribunal decided not to consider the question referred and returned the case to the Single Member Bench for further action.