Evidentiary support for duty demand fails where cleared goods match gate-pass descriptions and exemption coverage remains unchallenged

A duty demand cannot be sustained where the department produces no investigation, statements, or documentary evidence showing that the cleared goods differed from the gate-pass descriptions or fell outside the relevant exemption notifications. In the absence of proof that the goods were misdescribed or unprotected by the exemptions claimed, the demand fails for lack of evidentiary support.

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Issues: Whether the duty demand could be sustained when there was no evidence that the goods cleared were different from the descriptions in the gate passes or outside the scope of the exemption notifications.

Analysis: The record disclosed no investigation, statements, or documentary material supporting the allegation that the goods cleared were not the same as those described in the gate passes. There was likewise no material to show that the goods were not covered by the exemption notifications relied upon. In the absence of evidentiary support, the demand for duty could not be upheld.

Conclusion: The demand for duty was not sustainable and the appeal was allowed.

Ratio Decidendi: A duty demand cannot be sustained where the department fails to adduce evidence that the cleared goods fall outside the declared description or the applicable exemption notifications.

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