https://www.taxtmi.com/caselaws?id=73753 Goods said to have been clandestinely imported and concealed in a vehicle were not proved to be so on the record. The Tribunal found material inconsistencies in the department's version on interception, cavities in the vehicle, and the nature of declaration, while the adjudicating authority had already accepted the appellant's bona fides and released most seized articles. On the evidence as a whole, the vehicle and goods were treated as intended for transit to Nepal, and the alleged illicit importation or concealment for home consumption was not established beyond doubt. Confiscation of the caravan and ball point tips, and the penalty, were therefore not sustainable. en-us Thu, 05 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73753 Goods said to have been clandestinely imported and concealed in a vehicle were not proved to be so on the record. The Tribunal found material inconsistencies in the department's version on interception, cavities in the vehicle, and the nature of declaration, while the adjudicating authority had already accepted the appellant's bona fides and released most seized articles. On the evidence as a whole, the vehicle and goods were treated as intended for transit to Nepal, and the alleged illicit importation or concealment for home consumption was not established beyond doubt. Confiscation of the caravan and ball point tips, and the penalty, were therefore not sustainable. Case-Laws Customs Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73753