CEGAT Appellate Tribunal returns case on Revenue's burden in seizure cases under Customs Act Section 123(1)

The Appellate Tribunal CEGAT, New Delhi declined to consider the reference on the initial burden on Revenue in seizure cases under Section 123(1) of the Customs Act. The Tribunal returned the case to the Single Member Bench for further action, without making a decision on the justification of proceedings against the appellant based on a circular from 11-6-1990.

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The Appellate Tribunal CEGAT, New Delhi considered a reference regarding the initial burden on the Revenue in seizure cases under Section 123(1) of the Customs Act. A circular dated 11-6-1990 was brought to their attention, leading to a contention that the proceedings against the appellant may not be justified. The Tribunal decided not to consider the question referred and returned the case to the Single Member Bench for further action.

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