customs authorities there was no seizure of the goods under the Sea Customs Act and, therefore, Section 178A of the Sea Customs ... customs authorities under orders of the Additional Chief Presidency Magistrate; and therefore. Section 178A of the Sea Customs Act, dealing with burden of proof, which
Biswanath Agarwalla vs Sm. Dhapur Debi Jejodia And Ors. on 10 February, 1960
Equivalent citations
relevant provisions of the Sea Customs Act and the Land Customs Act are penal in character. The appropriate customs authority is empowered to make ... Collector of Land Customs. Section 178-A of the Sea Customs Act was introduced by the Sea Customs (Amendment) Act, 1955 which came into operation
Land Customs Collector was wrong in applying the provisions of Section 178A of the Sea Customs Act and throwing the burden of proof upon ... both the Sea Customs Amendment Act and the Land Customs Amendment Act had come into force. Section 178A of the Sea Customs Act relates
proof becomes very important and the decision turns upon the question on whom the burden of proof lies.
This Court has held that a customs ... relevant provisions of the Sea Customs Act and the Land Customs Act are penal in character. The appropriate customs authority is empowered to make
apply Section 178-A of the Sea Customs Act. What the Collector of Customs rightly did was to say this :
"In some ... Customs Act and in the Schedule of the Land Customs Act are given the sections of Sea Customs Act which are made applicable
help of such a family custom."
42. The family custom there referred to was the custom of lineal primogeniture. The fact referred ... following what they believed to be the law, it was not custom because custom is something in derogation of the law. It may also
Customs authorities at the time of shipment as part of the shipping documents would ordinarily be accepted by the Customs authorities as constituting sufficient proof ... Customs authorities at the time of shipment as part of the shipping documents will ordinarily be accepted by the Customs authorities as constituting sufficient proof
point, Mr. Woodroffe admits that the burden of proof lies on the landlord to establish a custom prohibiting the cutting down of trees ... example), or it may be to complete extinction by custom; but failing the proof of such a custom his right, as it formerly existed, seems
rent of a dependant taluk under Section 51, by the proof of the special custom of the district entitling ... untenable. If the enhancibility of the tenure be established by proof of the special custom of the district as one of the incidents
