2006 (12) TMI 316

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..... der]. Learned Counsel for the appellants submits that the seizure of rice of 1800 Kgs made by the Customs Authorities was illegal. She submits that the appellants were holding the Cash Receipts against the legal acquisition of the goods in question and although they had claimed the goods, the Appellate Order upholding the Order of Adjudication observing that the same were unclaimed goods, sh .....

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..... y were genuine, so that the burden of proof would have been shifted from the appellants to the Department to controvert otherwise. When nothing is patent from the records to the defence of the appellants, there is no necessity to dilate the matters further to keep the same in abeyance and accordingly, I am constrained to observe that the seizure of goods by BSF as unclaimed and followed by confisc .....

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