Biswanath Agarwalla vs Sm. Dhapur Debi Jejodia And Ors. on 10 February, 1960
Equivalent citations
Customs Act. Under S. 1780-A of the Sea Customs Act, the burden of proof is on the present that the goods in his possession ... bard to the customs department, obviously under S. 180 of the Sea Customs Act, and they were delivered to the customs authorities. Thereafter they issued
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
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
Vijayan
No. 9213622222
45. PW16/B ID Proof of the Customer
46. PW16/C Call Detail Records from ... Hussain M. Zaidi
No. 7351480636
50. PW17/B ID Proof of the Customer
51. PW17/C Call Detail Records from
Nodal Officer from Tata Tele
Services Ltd. exhibited the Customer Application Form,
Identity Proof, Call Detail Records for the period 8.5.2006
to 10.05.2006, along with ... Nodal Officer from Vodafone
Essar Mobile Services Ltd., exhibited the Customer
Application Form, Identity Proof & Call Detail Records for
the period
accused. He also produced the certified copy of customer application form
alongwith ID proof, Ex.PW11/B. PW11 has also produced the cell ... also produced the certified copy of customer application form alongwith ID
proof, Ex.PW12/C. PW12 has also produced the cell ID chart
Customer Application Form and that of
the identity proof of the customer as was available in their records.
PW6 Sunil @ Sonu ... attested the copy of the Customer Agreement Form and the ID Proof of
customer Chattarpal while the same were collected by the IO.
PW11 Rajesh
provisions of s. 123 of
the Customs Act, result in the burden of proof being shifted
on the person from whom the article was seized ... view of the statutory provision Section 123 of Customs
relating to burden of proof which would justify raising the
presumption that the article in question
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