https://www.taxtmi.com/caselaws?id=73269 Duty liability and confiscation cannot rest on suspicion alone. The department failed to prove that 100 wrist watches seized from a bank godown were non-duty-paid goods, as the factory address on the records did not by itself establish illicit removal; the confiscation was therefore set aside and release ordered. On the alleged clandestine removals, the demand was based on presumption rather than tangible evidence, with no comparative verification of wastage in similar watch-assembly units despite a plausible explanation of manufacturing wastage; the duty demand and consequential penalty were accordingly set aside. en-us Thu, 27 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 16:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73269 Duty liability and confiscation cannot rest on suspicion alone. The department failed to prove that 100 wrist watches seized from a bank godown were non-duty-paid goods, as the factory address on the records did not by itself establish illicit removal; the confiscation was therefore set aside and release ordered. On the alleged clandestine removals, the demand was based on presumption rather than tangible evidence, with no comparative verification of wastage in similar watch-assembly units despite a plausible explanation of manufacturing wastage; the duty demand and consequential penalty were accordingly set aside. Case-Laws Central Excise Thu, 27 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73269