9911796707
TMI Blog1997 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... r : G.R. Sharma, Member (T)]. By the present miscellaneous application the applicants have submitted that they had made two additional points. These two points `e and `f are reproduced as under : - (e) Whether or not the burden of proof could be placed on the applicant which could only be done in terms of Section 123 of the Customs Act, 1962, in view of the facts that the seizure from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t after drawing the statement of facts. 3. Shri A.K. Jain, learned Advocate supported by Shri Rajesh Jain, learned Advocate, appeared for the applicants and Shri Jangir Singh, learned JDR, for the respondents. 4. It was contended by the learned Advocate before us that these points of law arise out of final order A/938/94-NB, dated 10-11-1994. It was submitted that the Tribunal had held that W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods. It was not only the factor, he submits that on persual of the order of the Tribunal there is no mention that the applicants had raised these two points and therefore at this late stage these two points cannot be taken for reference to the High Court. He, therefore prays that the reference application may be rejected. 6. Heard the submissions of both sides. We have perused the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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