Customs
(Preventive) [2020 SCC OnLine CESTAT 210]
(paras. 13,16)
iii.Daleep Kumar Verma v. Commissioner of
Customs (Preventive), Shillong & ors.
[Customs Appeal ... Customs Act etc.
23. For collecting evidence, the customs officer is entitled to
serve summons upon a person to produce a document or
34
Customs
Seltos MPO7
CG 9015) ,
DIRI
[iv] 1962 123
,
Burden of Proof)
1962 123
,
,
Customs Appeal Nos.70576-70579 of 2025
11
(v)
(vi) Kia Seltos ... Customs and Excise Act,
Customs Appeal Nos.70576-70579 of 2025
36
1952 provides that where in any proceeding relating to
Customs or Excise
75056/2020-DB
(iii) Whether the burden of proof under Section
123 of the Customs Act, 1962, can be shifted
to the appellants ... negative.
Issue No. (iii) Whether the burden of proof
under Section 123 of the Customs Act, 1962,
can be shifted to the appellants
75056/2020-DB
(iii) Whether the burden of proof under Section
123 of the Customs Act, 1962, can be shifted
to the appellants ... negative.
Issue No. (iii) Whether the burden of proof
under Section 123 of the Customs Act, 1962,
can be shifted to the appellants
Kumar Jha, Ramesh Kumar Agrawal, Raju Arora
vs. Commr. of Customs (Prev. Kolkata [Customs Appeal
No(s).: C/75234,75247,75263/2016-DB- EZB,
KOLKATA ... gold bars,
or not.
(ii) Whether the burden of proof under Section
123 of the Customs Act, 1962, can be shifted
to the appellants
Customs
Act, 1878--the predecessor to the Customs Act, 1962 --particularly
insofar as it placed the burden of proof on the person from whose
possession ... customers. However, no details of customers were
available in the system / the software "Kacha FT" and no
documentary proof for the said receipt
Kumar Jha, Ramesh Kumar Agrawal, Raju Arora
vs. Commr. of Customs (Prev. Kolkata [Customs Appeal
No(s).: C/75234,75247,75263/2016-DB- EZB,
KOLKATA ... gold bars,
or not.
(ii) Whether the burden of proof under Section
123 of the Customs Act, 1962, can be shifted
to the appellants
Kumar Jha, Ramesh Kumar Agrawal, Raju Arora
vs. Commr. of Customs (Prev. Kolkata [Customs Appeal
No(s).: C/75234,75247,75263/2016-DB- EZB,
KOLKATA ... gold bars,
or not.
(ii) Whether the burden of proof under Section
123 of the Customs Act, 1962, can be shifted
to the appellants
valid seizure of goods enumerated in
section 123 of Customs Act, 1962 and the proof of licit
ownership is sufficient defense against proposal to confiscate ... existence of the fact in
issue. Thus, legal proof is not necessarily perfect proof; often
it is nothing more than a prudent
confirmed sale of such gold to him, burden of proof under Section 123
of Customs Act, 1962 stands discharged and also holding that there ... inventory
of legally purchased Gold. Appellant discharged burden of proof u/s 123 of
Customs Act 1962 by maintaining normal business daily account with
relevant
