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2005 (10) TMI 460

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.... - 867/2005<br>Customs<br>Shri P.G. Chacko, J. REPRESENTED BY : Shri H.M. Mustafa, Advocate, for the Appellant. Smt. R. Bhagyadevi, SDR, for the Respondent. [Order]. - The lower authorities order....

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....ant's custody by officers of Customs was notified under Section 123 of the Customs Act and, therefore, it was the Department's burden to prove that the appellant had illicitly acquired possession of t....

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2005 (10) TMI 460