https://www.taxtmi.com/caselaws?id=72529 Evidentiary treatment of affidavits and photocopied goldsmith records was central to determining ownership of seized ornaments. The legal questions concerned whether statutory presumptions could establish ownership against the applicants despite material asserting that customers or goldsmiths owned the goods, and whether later-produced customer affidavits shifted the burden of proving ownership to the department. These questions were identified as substantial questions of law arising from the Tribunal's order and were referred to the High Court for opinion. en-us Tue, 07 Jan 1986 00:00:00 +0530 Fri, 20 May 2011 12:22:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72529 Evidentiary treatment of affidavits and photocopied goldsmith records was central to determining ownership of seized ornaments. The legal questions concerned whether statutory presumptions could establish ownership against the applicants despite material asserting that customers or goldsmiths owned the goods, and whether later-produced customer affidavits shifted the burden of proving ownership to the department. These questions were identified as substantial questions of law arising from the Tribunal's order and were referred to the High Court for opinion. Case-Laws Central Excise Tue, 07 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72529