2006 (3) TMI 70

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....ant. 2.    Mr.R.V.Desai contends that it is not the law that in all cases of non-notified goods, the burden is on the Revenue to prove illegal entry of those goods into the country. He would submit that the Tribunal was wrong in observing that it was well settled law that in cases of non-notified goods, it was for the Revenue to prove the illegal entry into the country. He relied....

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....s may arise against him, which coupled with the presumptive evidence adduced by the prosecution or the Department would rebut the initial presumption of innocence in favour of that person, and in the result prove him guilty. As pointed out by Best in 'Law of Evidence' (12^th Ed. Article 320, page 291), the "presumption of innocence is, no doubt, presumptio juris : but every day's practice arising ....

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....t the goods have entered into the country illegally and that the said goods were smuggled. 5.   In the light of the legal position highlighted by the Supreme Court in D.Bhoormull, it cannot be said that any wrong principle of law was applied by the Tribunal. 6.    It is pertinent to note that initially the case of the Revenue was that the seized goods were not the go....