1969 (11) TMI 26

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....Central Excise, Cochin, under section 111(d) read with section 112(b) of the Customs Act, 1962. Certain zinc ingots found in the godown of the petitioner which were pledged under a key-loan to Lord Krishna Bank were directed to be confiscated, giving the petitioner an option to redeem the same on payment of a fine of Rs. 1,000/- in lieu of confiscation under section 125 of the Act. A penalty of Rs....

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....       who acquires possession of or is any way concerned in carrying, removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under section 111 shall be liable - (i)         in the case of goods i....

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....er law for the time being in force. That being proved, under section 112 (b) any person who acquires possession this is the ground on which the petitioner is sought to be made liable in the instant case of goods which he knows or has reason to believe are liable to confiscation under section 111, is liable for the imposition of a penalty. 2.The facts here proved are only these. That certain zin....

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....e Department of any import in contravention of the provisions of the Import and Export Control Act; nor of the person who made such importer. This is essentially a case where the burden of proof is on the Department and does not stand shifted to the petitioner, as in the limited class of cases provided for by section 123 of the Act. Being so, it appears to me that there was no foundation at all fo....