COMMISSIONER OF CUSTOMS Vs. B. DAYALAL JAIN

JUDGEMENT

(1.) In C.S.T.A. No. 33/2006, we have laid down the law regarding burden of proof to a case where Section 123 of the Customs Act, is not attracted. In that case, the goods involved were 99 Intel Premium processors, whereas in the present case, it is 5,76,000 cigarettes which were seized from the possession of the respondents. Certainly those cigars were not meant for personal consumption, but were meant for business and they had foreign markings. The law laid down by us in the connected appeal equally applies to the facts of this case. Hence we pass the following

(2.) No costs.