I.J. Rao, Technical Member

1. This is a revision application to the Government of India which has been transferred to the Tribunal and heard as an appeal pursuant to Section 131-B of the Customs Act, 1962.

2. The learned counsel for the Appellant, Shri M. Ganesan, submitted in the course of his arguments that-

(a) The appellant produced Bills/Invoices on 25-6-1976 in respect of the goods which were seized from his shop on 24-6-1976 on the ground that they were smuggled ;

(b) accordingly, the Appellant should be deemed to have discharged the onus of proving the source of goods in question ;

(c) On such discharge of the onus the burden of proof shifted on the Respondent to prove that the goods were smuggled ;

(d) there is nothing in the evidence to show that the Revenue had discharged burden of requisite mens rea ;

(e) no penalty could be levied in a case where the goods involved are not covered by Section 123 and in respect of which the initial onus of proving the same has been discharged by the Appellant ;

(f) the proceedings are penal in character and it is fundamental to criminal jurisprudence and principles of natural justice that the onus of proving all the ingredients rested with