proof that the goods have been exported out. These proofs are in the form of presentation of the Shipping Bill duly completed by the customs ... document was liable to be accepted as proof of export by the appellants' customer, of the cartons supplied by the appellants. It would
Stores - 2002 (51) RLT 756 (page nos. 18)
Burden of proof - Section 123 of Customs Act 1962 - offending goods seized by police and handed over ... page nos. 19-24)
Smuggling - Burden of proof - Section 123 of Customs Act, 1962, Presumption under section 123 of Customs Act, 1962 not available
2015 RAJ AUTO WHEELS (P) LTD. VS ACIT, CIR-1, AJMER
customers and proof of having received the advance in the form of receipt
book ... details as required by the AO regarding the identity of the customers and proof
of receipt of advance in the form of receipt book
that the appellants had adequately discharged their burden of proof under Section 123 of the Customs Act. Relying on the Supreme Court's judgment ... which was not enough to discharge his burden of proof under Section 123 of the Customs Act. Ld. SDR contested the Counsel's legal
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
