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Shri Shantilal M. Jain And Shri Prakash ... vs Commissioner Of Central Excise on 17 February, 2004 cites

Ashok Kumar Agarwal vs Collector Of C. Ex. on 19 August, 1988

vi) Ashok Kumar Agarwal v. Collector of C.Ex. --1989(41) ELT 454 (Tribunal) He particularly draws attention of the Bench to the decision of the Apex Court in the case of State of Gujarat (Supra) where it has been held that Court can not sit in appeal whether or not the official concerned had seized the goods in reasonable belief but should accept the "reasonable belief" irrespective of the fact that the Court might not have entertained the same belief. He also relies on the same judgment to state that when gold of high purity was seized in the reasonable belief that it was smuggled gold, burden of proof shifts to the person from whom it was seized to establish that it was not smuggled gold in view of the provisions of Section 123 of the Customs Act, 1962. He further points out the Apex Court's view expressed in the said decision that iaw declared by the said Court was binding on the High Court and that it was not open to the High Court to do exactly what it was cautioned against by the Apex Court in the context of Section 1,23 of the Customs Act, 1962.
Customs, Excise and Gold Tribunal - Tamil Nadu Cites 10 - Cited by 2 - Full Document
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