https://www.taxtmi.com/caselaws?id=73361 Notified goods seized from a person claiming a repairer exemption were liable to confiscation because his own statement showed no repair facility, repair records, or status as an actual repairer, so the exemption was unavailable. For non-notified goods, confiscation could not stand on mere possession or foreign origin; the department had to prove by satisfactory evidence that they were smuggled, and that burden was not discharged. Penalty on the partnership firm was also unsustainable on the facts, as the managing partner alone conducted the business and the other partners were dormant. en-us Wed, 06 May 1987 00:00:00 +0530 Tue, 31 May 2011 14:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73361 Notified goods seized from a person claiming a repairer exemption were liable to confiscation because his own statement showed no repair facility, repair records, or status as an actual repairer, so the exemption was unavailable. For non-notified goods, confiscation could not stand on mere possession or foreign origin; the department had to prove by satisfactory evidence that they were smuggled, and that burden was not discharged. Penalty on the partnership firm was also unsustainable on the facts, as the managing partner alone conducted the business and the other partners were dormant. Case-Laws Customs Wed, 06 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73361