ASHOK KUMAR AGARWAL Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner was found to be the owner of gold biscuits confiscated. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) by its order dated 11th Feb., 2002 [2002 (142) E.L.T. 662 (Tribunal)] found, inter alia, as follows :

(2.) The petitioner has impugned the said order inviting judicial review thereof in exercise of power under Art. 226 of the Constitution of India.

(3.) Mr. Chakrabarti, learned Advocate appearing on behalf of the petitioner submits that the documents produced by his client could not be faulted by the department. There is no description in the documents regarding purchased gold biscuits by his client that the gold biscuits sold bore the mark 'credit swisse'. He submits further, there is no requirement under law to provide such description. In such a situation, a finding against the petitioner, who is the owner of gold, that it was smuggled, was perverse. His client had purchased from a person who was the second purchaser of gold biscuits imported by MMTC. In the absence of description in sale documents regarding the mark appearing on the gold biscuits sold, once the onus had been shifted upon the department, the department had to discharge such onus by demonstrating at which point the gold biscuits became those which were not imported by MMTC in the consignment.