The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]

burden of Proof on Seized Goods - Seized Goods - Customs Act - Customs Act lies with Customs Authorities - Customs Authorities - Gauhati High Court - Taxscan

The Gauhati High Court (High Court of Assam, Nagaland, Mizoram, and Arunachal Pradesh) has dismissed the appeal observing that the burden of proof on seized goods that are not notified under Section 123(2) of Customs Act, 1962 lies not on the person from whose possession the goods were seized but with the Department of Customs….

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