- (1.) The subject matter of challenge in the appeal is a judgment and order dated 13th April, 2009 [2009 (247) E.L.T. 478 (Tribunal)] passed by the Customs, Excise and Services Tax Appellate Tribunal dismissing an appeal preferred by the appellant. When the appeal was admitted, the following question of law was formulated ex parte: "Whether the Tribunal below committed substantial error of law in holding that the appellant has not properly discharged the burden of proof when, admittedly, the seizure was initially made by Railway Protection Force and subsequently handed over to the Customs by not following the principle enunciated by the Supreme Court in the case reported in : 1983 (13) E.L.T. 1365."
(2.) On an earlier occasion when the appeal was taken up for hearing, Mr. Chakrabarti, learned advocate appearing for the appellant, submitted that an additional question of law should be formulated for ends of justice, which is as follows: "Whether the order under challenge is bad because the order of confiscation was passed without considering the provisions of Section 125 of the Customs Act."
(3.) Considering that the additional question was raised by the learned advocate for the appellant and Mr. Saraf got enough opportunity to consider the same, we are inclined to add the aforesaid question.;