2002 (4) TMI 103

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...., President]. - This matter has come before the Larger Bench by way of a reference made by a Single Member on the question whether the ratio in Shrenik J. Kothari & Jayanand J. Kothari v. CC, Madras [1992 (40) ECR 461] is liable to be considered on the issue of the initial burden on the Revenue in respect of seizure of goods coming under Section 123(1) of the Customs Act. 2. After the case was ....