2005 (3) TMI 354

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.... (T)]. - These stay applications are filed by the Revenue against the order of Commissioner (Appeals), Customs, Mumbai. In the impugned order, the Commissioner set aside five orders of the lower authority. The lower authority confiscated imported goods found in the possession of five passengers who arrived from Chennai to Mumbai under Section 111(d) of the Customs Act and imposed penalties under S....

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....goods revealed that they do not tally. The original authority therefore held that the initial burden thrown on the persons from whose possession the goods were seized had not been discharged. He relied on the decision of the Hon'ble Supreme Court in D. Bhoormul's case wherein the Supreme Court held that a Customs Officer is entitled to ask the person from whose possession goods of foreign origin i....

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....partment shifts to the person. In the present case the story that the goods were duty paid under a particular baggage receipt was proved to be false. It is pleaded that the persons from whose possession the goods are seized have no fixed address and if the order of the Commissioner (Appeals) is not stayed the goods will have to be released to the persons, in which case there is a danger that the D....