SHAMBHU NATH Vs. COMMISSIONER OF CUSTOMS, LUCKNOW

JUDGEMENT

(1.) THIS matter has come before the Larger Bench by way of a reference made by a Single Member on the question whether the ratio in Shrenik J. Kothari & Jayanand J. Kothari v. CC, Madras [1992 (40) ECR 461] is liable to be considered on the issue of the initial burden on the Revenue in respect of seizure of goods coming under Section 123(1) of the Customs Act.

(2.) AFTER the case was partly heard a letter in the nature of circular, dated 11 -6 -1990 issued by the Govt. of India, Ministry of Finance, Deptt. of Revenue is brought to our notice. On the basis of the above circular a contention was raised by the learned Counsel for the appellant that under no circumstances the proceedings initiated against the appellant could be justified when each of them was having less than 100 kgs silver bullion with them. We find that this circular was not before the Learned Single Member when the reference order was passed. If the contention of the appellants on the basis of the circular is accepted then the larger question referred may not arise in this case.