Case Law Details
Case Name : D.S. Cargo Agency Vs Commissioner of Customs (CESTAT Delhi)
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All CESTAT CESTAT Delhi
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D.S. Cargo Agency Vs Commissioner of Customs (CESTAT Delhi)
No doubt, there is no document on record as provided by the Department, burden to prove otherwise rests upon the Department but it is settled principle of law that the appellants admission are the best proof which need no further proof. Hence, the burden need not to be discharged anymore by the Department in the cases of admissions by the concerned. It was observed by Hon’ble High Court of Delhi in the case of Jasjeet Singh Marwaha vs. Union of India Please become a Premium member. If you are already a Premium member, login here to access the full content.
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