2013 (1) TMI 976

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..... vice Tax Appellate Tribunal, South Zonal Bench, Bangalore m Appeal. C. No. 379/2003. 2. The revenue is in appeal contending that the Tribunal has decided the following substantial questions of law erroneously. 1. Whether the Tribunal was correct in holding that there is no burden on the person in possession of goods with foreign markings without any valid documents since they are not not .....

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..... not considering the effect of presumption of culpable mental state as per Section 138A of the Customs Act? 3. The Tribunal following the law said to have been laid down in the common Judgment under appeal, had allowed several such appeals of the assessee, particularly, relating to the question of the burden of proof being on the revenue to establish that particular goods in possession seized [ .....

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..... this view of the matter, this appeal is allowed. 9. The questions raised in this appeal are answered in favour of the appellant-revenue. The order of the Tribunal is set aside and the order passed by the original authority and the first appellate authority is restored. 10. It is also open to the appellant-revenue to recover the amount if any refund had already taken place in respect of the .....

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