existence of a custom is admissible to
corroborate the evidence adduced to prove such custom
in another case. Where, however a custom is repeatedly
brought ... custom or matter had
arisen."
To prove a custom it is not necessary that a person should
have personally witnessed instances establishing the custom
existence of a custom is admissible to
corroborate the evidence adduced to prove such custom
in another case. Where, however a custom is repeatedly
brought ... custom or matter had
arisen."
To prove a custom it is not necessary that a person should
have personally witnessed instances establishing the custom
customer is captured and no printed or video-graphed
photograph of the customer is captured. The background behind the customer
while capturing live photograph should ... customer during the V-CIP.
16
(b) In terms of paragraph 16 of the MD on KYC, when a customer submits
the proof of possession
melted.
71. As per Section 123 of the Customs Act, 1962, the burden of
proof in certain cases, where any goods to which the Section ... Supreme Court, while dealing with Section 123 of the Customs
Act, 1962 regarding burden of proof in certain cases, held that when goods
are seized
melted.
71. As per Section 123 of the Customs Act, 1962, the burden of
proof in certain cases, where any goods to which the Section ... Supreme Court, while dealing with Section 123 of the
Customs Act, 1962 regarding burden of proof in certain cases, held that
when goods are seized
Ranjan Murmu ) which relates to the custom relating to
adoption, but the custom of adoption having not been proved, the
relief was appropriately granted ... custom is of no consequence in absence of any pleading with respect
to such a custom. There is neither any pleading nor any proof that
prove customary divorce, the plaintiff must
establish the proof of custom. As regards the nature and quantum of
Page 17 of 19
Uploaded ... CITATION
C/FA/1155/2025 JUDGMENT DATED: 15/04/2025
undefined
proof of custom, the following propositions are enunciated by the
Madras High Court
valid custom."
22. It is incumbent on party setting up a custom to allege and
prove the custom on which he relies. Custom cannot ... many types of customs to name a few-
general customs, local customs and tribal customs etc. and
the burden of proof for establishing a type
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
