VIMALCHAND K. JAIN Vs. CC (PREV)

JUDGEMENT

(1.) THE officers of the Enforcement Directorate searched the appellant's shop and seized on 9.6.1997 20 gold biscuits bearing foreign markings. On the same day this gold was in turn seized by the officers of the Customs department. Notice was issued proposing confiscation of the gold and imposition of penalty on the appellant. The notice cited the provisions of Section 123 of the Act. In the order impugned in the appeal, Collector has ordered confiscation of the gold and imposed a penalty of Rs. 2.00 lacs on the appellant.

(2.) THE appeal does not question the liability to confiscation of the gold. It reiterates the stand earlier taken by the appellant that the gold did not belong to him and it was given to him by some other person. It is limited to the imposition of penalty.

(3.) THE contention of the advocate for the appellant is that since the gold was seized by the officers of the Custom and by the Enforcement Directorate official not from the appellant, the burden cast by Section 123 of the Act proving that it was not smuggled does not fall upon him.