2013 (11) TMI 1400

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....the ground that these trailers were used for transportation of 'Muriate of Potash' which was mis-declared as 'Bentonite Powder'. 2. Heard both sides. 3. Learned counsel took us through the observations of the Commissioner for confiscating trailers and submits that the trailers were used without knowledge of the appellant. He points out the submissions made by them before the Commissioner which are as under : The goods were transported in their trailers after Customs had examined the same and allowed it for export. It is not the case of the department that the officers who had examined and cleared the goods had done so with the knowledge that the same were restricted goods. When the officers themselves had no knowledge of the ....

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.... a rebuttable submission only because it is necessary for the department to rebut to show that he had knowledge. In this case, the Commissioner has taken a view that the appellant has to prove beyond doubt that they had no knowledge. This term is used only when a person is being prosecuted and will be subjected to conviction in which case the prosecution is required to prove the guilt beyond reasonable doubt (and not beyond doubt) . Nowhere it can be said that the appellant has to prove beyond doubt that he has not committed an offence. In quasi judicial proceedings, it would be atrocious to say that the appellant has to prove beyond doubt that he has no knowledge while the department itself has to prove the case against the appellant to ....