https://www.taxtmi.com/caselaws?id=48917 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. en-us Wed, 10 Apr 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48917 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. Case-Laws Customs Wed, 10 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48917