9911796707
TMI Blog1986 (9) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal is directed against the order of the Collector of Customs (Appeals), Madras dated 31-1-1986 confirming the order of the Assistant Collector of Customs, Madras dated 23-7-1985 absolutely confiscating textiles under seizure in terms of Section 111(d) and (p) besides a penalty of Rs. 750/- under Section 112 of the Customs Act, 1962 (hereinafter referred to as the Act ). 2. On 14-7-1985 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Shri Suganchand Jain, the learned counsel at the outset submitted that the impugned orders suffers from a legal infirmity inasmuch as the original adjudicating authority has invoked Section 123 of the Act against the appellant. It was urged that Section 123 of the Act is inapplicable in respect of seizure effected by the police authorities. The learned counsel further urged that this legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmitted to be urged before me. As rightly contended by the learned counsel for the appellant and as very fairly conceded by the- learned D.R., the statutory presumption under Section 123 of the Act is not applicable in respect of a seizure effected by the police. In other words, if the goods in question were seized by the police, the law does not cast any burden of proof on the appellant to show t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that Section 178A of the Sea Customs Act, 1878 lays the burden of proving that the goods are not smuggled on the person from whose possession the goods are taken . It is relevant to note in this context that Section 178A of the Sea Customs Act, 1878 is in pare materia with Section 123 of the Customs Act, 1962. The case dealt with by the Supreme Court as well as the Gujarat High Court related t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso had occasion to deal with this question in certain earlier appeals before this Tribunal namely, in Customs Appeal Nos. 100, 101 and 194 of 1985 by judgment dated 4-8-1986. Therefore, the impugned order appealed against is set aside and the matter is remitted back for reconsideration by the original authority without applying the presumption under Section 123 of the Act against the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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