9911796707
TMI Blog1996 (9) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... m, Member (J)]. The above application for rectification of mistake has been filed by the Revenue on the ground that the Tribunal has erred in holding in its final order that provisions of Section 123 of the Customs Act, 1962 have not been invoked either in the Panchnama or in the show cause notice or the adjudication order issued to the appellants. The factual position is that Section 123 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. 3. Strongly opposing the application, the learned Counsel Shri Kang submits at the outset that the show cause notice was not on record when the Tribunal heard the arguments on the appeal and disposed of the case in the Open Court. He further submits that the adjudication order states that the provisions of Chapter IV A have been violated but nowhere did the adjudicating authority hold th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 123 in the impugned order, the burden of proving that the goods were of smuggled nature, lies on the department. He submits that no error arises from the order of the Tribunal and what the Revenue is seeking is a review of the final order which is not permissible in law. He therefore, urges that the application may be rejected. 4. We have carefully considered the submissions of both the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder wherein it has been held that contravention of the provisions of Chapter IV A in respect of Zip Fasteners is not established against the appellants and the burden of proving the smuggled nature of the Zip Fasteners lies upon the department which burden has not been discharged. We also find that it has been categorically stated that the provisions of Section 123 of the Customs Act have not bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
