https://www.taxtmi.com/caselaws?id=74112 Additional evidence under the Customs (Appeals) Rules may be admitted subject to recorded reasons and an opportunity for the adjudicating authority to address it, while the appellate authority retains discretion to call for material needed to decide the appeal. A procedural lapse in admission does not invalidate the appellate decision where the evidence is neither shown to be fabricated nor challenged as genuine. Confiscation and penalties for breach of transfer-of-residence conditions require satisfactory and definite proof of violation; an equivocal finding that goods may have been transferred by sale, mortgage, or another arrangement is insufficient to sustain those consequences. en-us Mon, 22 Aug 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74112 Additional evidence under the Customs (Appeals) Rules may be admitted subject to recorded reasons and an opportunity for the adjudicating authority to address it, while the appellate authority retains discretion to call for material needed to decide the appeal. A procedural lapse in admission does not invalidate the appellate decision where the evidence is neither shown to be fabricated nor challenged as genuine. Confiscation and penalties for breach of transfer-of-residence conditions require satisfactory and definite proof of violation; an equivocal finding that goods may have been transferred by sale, mortgage, or another arrangement is insufficient to sustain those consequences. Case-Laws Customs Mon, 22 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74112