https://www.taxtmi.com/caselaws?id=46132 In a reference application under the Customs Act, 1962, the Court held that no question of law arose for certification under Section 130 because service of notice under Section 110 had already been established and, under Section 123, the burden shifted to the petitioner to prove lawful import. As no reliable material showed valid import of goods brought from Nepal, the import was treated as unlawful and no debatable legal issue remained for reference. The application therefore failed. en-us Tue, 21 Nov 2000 00:00:00 +0530 Fri, 16 Jul 2010 10:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46132 In a reference application under the Customs Act, 1962, the Court held that no question of law arose for certification under Section 130 because service of notice under Section 110 had already been established and, under Section 123, the burden shifted to the petitioner to prove lawful import. As no reliable material showed valid import of goods brought from Nepal, the import was treated as unlawful and no debatable legal issue remained for reference. The application therefore failed. Case-Laws Customs Tue, 21 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46132