COMMISSNEROF CUS (PREVENTIVE), MUMBAI Vs. GANESH ENTERPRISES

JUDGEMENT

(1.) Heard Mr. R.V. Desai, the learned Senior Counsel for the appellant.

(2.) Mr. R.V. Desai contends that it is not the law that in all cases of non-notified goods, the burden is on the Revenue to prove illegal entry of those goods into the country. He would submit that the Tribunal was wrong in observing that it was well settled law that in cases of non-notified goods, it was for the Revenue to prove the illegal entry into the country. He relied upon the judgement of the Supreme Court in the case of Collector of Customs, Madras & Ors. V/s. D. Bhoormull,1983 13 ELT 1546.

(3.) In paragraph 32 of the report, the Supreme Court held thus :