COMMISSIONER OF CUSTOMS Vs. JAVED AHAMED KHAN

JUDGEMENT

(1.) THIS appeal is directed against the common order dated 7 -12 -2004 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bangalore in Appeal C. No. 380/2003. The revenue is in appeal contending that the Tribunal has decided the following substantial questions of law erroneously:

(2.) THE Tribunal following the law said to have been laid down in the common judgment under appeal, had allowed several such appeals of the assessee, particularly, relating to the question of the burden of proof being on the revenue to establish that particular goods in possession seized by the assessee is of foreign origin.

(3.) THIS appeal had come to be allowed by this Court pointing out that reasoning of the Tribunal in taking the view that the burden was on the revenue was fallacious; that it was not the law laid down by the Apex Court and therefore allowed that appeal.