1997 (5) TMI 125

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....ngir Singh, JDR, for the Respondents. [Order per : G.R. Sharma, Member (T)]. -  By the present miscellaneous application the applicants have submitted that they had made two additional points. These two points `e' and `f' are reproduced as under : - "(e) Whether or not the burden of proof could be placed on the applicant which could only be done in terms of Section 123 of the Cu....

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....as been prayed that these points may be referred to the Hon'ble High Court after drawing the statement of facts. 3. Shri A.K. Jain, learned Advocate supported by Shri Rajesh Jain, learned Advocate, appeared for the applicants and Shri Jangir Singh, learned JDR, for the respondents. 4. It was contended by the learned Advocate before us that these points of law arise out of final ord....

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....at the watch movements are notified items was one of the factors which led to confiscation of the goods. It was not only the factor, he submits that on persual of the order of the Tribunal there is no mention that the applicants had raised these two points and therefore at this late stage these two points cannot be taken for reference to the High Court. He, therefore prays that the reference appli....