ORDER
1. This is a matter under the Customs Act, 1962, The petitioner has filed that application under Section 130 of the Act aforesaid with a prayer that the High Court may require the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta, to make statement of case as the prayer to do so before the Tribunal was declined. The Tribunal has not been made party in the present proceedings.
2. On facts, there is no issue. The petitioner had arranged to bring into India from Nepal computer parts on a jeep. The jeep was apprehended. The goods were seized and the conveyance also was confiscated.
3. At the time when confiscation had been made the petitioner had filed a petition before the High Court earlier raising an issue that he had not received notice as is contemplated under Section 110 of the Act. This aspect was not accepted by the High Court and the record lay that the petitioner was under a notice.
4. The petitioner apparently forgot the law that under Section 123 of the Act, aforesaid, where the presumption is switched. If the contraband has been brought in then it is entirely up to the petitioner to show that he has not violated the law by importing something under valid papers or the goods which were seized are not contraband.
5. The contention is that there has not been any appropriate adjudication and examination of the matter on merits. The petitioner loses sight of the basic issue that under Customs Act, 1962, once the presumption is switched, it is for the petitioner to prove that what was brought into the country could be imported validly. It is not denied that goods made in third country cannot be brought into India from Nepal. Thus, what the petitioner had brought, was illegal.
6. In the circumstances, there is no question of law which needs to be certified so that the High Court may require the Appellate Tribunal to refer as a reference.
7. The application is rejected .