https://www.taxtmi.com/caselaws?id=73074 Confiscation and penalty for alleged breach of baggage exemption conditions could not be sustained because the Department failed to prove, by reliable evidence, the identity of the goods, the link between the seized items and the alleged advertisement or sale, and the factual contravention of the exemption condition. The record did not satisfactorily establish who imported the goods, which goods were attributed to which respondent, or that the seized goods were the same goods covered by the advertisement. As the required nexus and valuation proof were not established with certainty, the adverse order was set aside. en-us Wed, 18 Apr 1984 00:00:00 +0530 Thu, 26 May 2011 18:31:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73074 Confiscation and penalty for alleged breach of baggage exemption conditions could not be sustained because the Department failed to prove, by reliable evidence, the identity of the goods, the link between the seized items and the alleged advertisement or sale, and the factual contravention of the exemption condition. The record did not satisfactorily establish who imported the goods, which goods were attributed to which respondent, or that the seized goods were the same goods covered by the advertisement. As the required nexus and valuation proof were not established with certainty, the adverse order was set aside. Case-Laws Customs Wed, 18 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73074