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TAXAP/49720/2008 2/ 2 ORDER
IN
THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX
APPEAL No. 497 of 2008
=========================================
THE
COMMISSIONER OF CUSTOMS - Appellant(s)
Versus
RAJIV
SHASHTRI, GM (C) INDIAN OIL CORPORATION - Opponent(s)
=========================================
Appearance :
MR
AY KOGJE for Appellant(s) : 1,
None for
Opponent(s) : 1,
=========================================
CORAM
:
HONOURABLE
THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN
and
HONOURABLE
MR.JUSTICE AKIL KURESHI
Date
: 18/03/2009
ORAL
ORDER
(Per
: HONOURABLE THE CHIEF JUSTICE MR. K.S.RADHAKRISHNAN)
Admit.
Issue
notice on the following substantial questions of law:
Whether
in the facts and circumstances of the case, in view of the
provisions contained in Section-123 of the Customs Act, 1962, onus
was not on the respondent to prove that the seized gold biscuits
(which were containing SUISSE mark were not of foreign origin,
particularly when the same were seized on a reasonable belief in the
mind of seizing officer and on the basis of the fact that the
seized gold biscuits were inscribed with origin/foreign make and the
respondent has not shown that the same were not smuggled ?
Whether
the claim of the respondent for being owner of the smuggled gold in
question was not sufficient to attract the penalty under Section
112(b) of the Act, besides the confiscation of the said gold?
Whether
in the facts and circumstances of the case the Tribunal is justified
by allowing the appeal despite the admitted position that the
respondent was not able to reveal the exact source of foreign made
gold biscuits/coins ?
(K.S.RADHAKRISHNAN,
C.J.)
(AKIL
KURESHI, J.)
(vjn)
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