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1 - 3 of 3 (0.15 seconds)Shri Bharat Kumar Jain Alias Shri Bharat ... vs Cc on 25 April, 2007
In this regard, he relies on the decision in the case of Bharat Kumar Jaini Vs. CC, Jaipur [2007 (217) E.L.T. 42 (Tri.-Del.)].
4 E/719/05 M/S Catherinechristo Cce, ... vs 5 E/720/05 Smt K.K. Rosy Cce, Calicut ... on 5 February, 2008
c) In the present case, the gold was not seized by the customs from the respondents but seized by the police authorities and handed over to the customs authorities. Therefore, the burden of proof under Section 123 cannot be thrust on the respondents as held by the Honble High Court of Madhya Pradesh in the case of CCE Vs. D.K. Singh [2006 (199) E.L.T. 202 (M.P.)].
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