UNION OF INDIA AND ORS Vs. SUNDERLAL

JUDGEMENT

(1.) His application under Section 130 (3) of the Customs Act, 1962 has been filed by the Union of India for a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata (hereinafter referred to as the Tribunal ) to make a reference against the common order dated 16th October 2002 made by the Tribunal in so far as Appeal No. C-282 of 2002 has been allowed.

(2.) The Commissioner of Customs, Patna has framed the following issues for reference to the High Court:-

(3.) The matter at issue is the betel nuts seized from the respondent under the premise that the seized goods were of foreign origin and were being smuggled in India. The Tribunal has held that the onus to prove that the betel nuts were of foreign origin and were smuggled in the territories of India lay upon the Revenue. In absence of any evidence, the Tribunal has set aside the orders of the authorities below.