Seizure of smuggled silver or Cigarattes ; burden of proof
Central Board of Excise and Customs vide Notification No 103/2016-Cus (NT), dt. 25-07-2016 has notified Silver Bullion and Cigarattes under Section 123 (2) . Now the burden of Proof of smuggled Silver Bullion and Cigarattes shall be on the person who is in possession of these Silver Bullion and Cigarattes and from whom seizure is made. Section 123 of Customs Act,… Read More »