2006 (3) TMI 70

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..... the goods imported vide B/E - on re-verification, the only discrepancies were regarding the wrong description of country of origin – Dept not discharged burden - impugned order does not give rise to substantial question of law. - 10 OF 2006 - - - Dated:- 8-3-2006 - R. M. LODHA J.P. DEVADHAR, JJ. [Order P.C.].-1. Heard Mr.R.V.Desai, the learned senior counsel for the appellant. 2. .....

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..... any facts relating to this illicit business remain in the special or peculiar knowledge of the person concerned in it. On the principle underlying Section 106, Evidence Act, the burden to establish those facts is cast on the person concerned: and if he fails to establish or explain those facts, an adverse inference of facts may arise against him, which coupled with the presumptive evidence adduced .....

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..... n issue. It will only alleviate that burden to discharge which very slight evidence may suffice." 4. It would be, thus, seen that the Supreme Court held that even if a person who is to be proceeded against has a special or peculiar knowledge facts, the Department is not relieved of its burden to establish that the goods have entered into the country illegally and that the said goods were smugg .....

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