2004 (11) TMI 447

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....g the same redeemed, as well as penalties as detailed therein on the appellants. 2. The learned Counsel has contended that no presumption under Section 123 of the Customs Act that gold biscuits in dispute recovered from Sitaram, appellant on 17-1-98 were smuggled by him or any other appellants from a foreign country to India, as the recovery was effected by the police in the first instance during the course of checking of Bus in which Shri Sitaram was travelling in the area of Ghaziabad and which the police later on, handed over to the Customs officers on the following date i.e. 18-1-98. Therefore, the burden was on the Revenue to prove the smuggled nature of the gold biscuits but has failed to discharge this burden. He has also con....

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....as gold biscuits to Customs officers on 18-1-98. Therefore, under these circumstances, no presumption under Section 123 of the Customs Act about the smuggled nature of the seized gold biscuits could be legally drawn in view of the law laid down by Supreme Court in the case of Gian Chand v. State of Punjab [1983 (13) E.L.T. 1365 (S.C.)] which has also been followed by the Tribunal in A.K. Hamsa Mohideen v. CC Chennai [2004 (171) E.L.T. 327] and Ram Lubhaya v. CC, New Delhi [2002 (147) E.L.T. 807] that in such cases the burden would be on the Customs authority to prove the smuggled nature of the goods. But this burden in the instant case has not been discharged by the Revenue for having failed to produce any evidence. Rather the appellants ha....