https://www.taxtmi.com/caselaws?id=80075 The confiscation of a Bhutanese vehicle and the penalty were found unsustainable because the alleged sale to the appellant was not proved by reliable evidence. The record supported the explanation that the vehicle had been brought into India for repair, that it belonged to Major L.B. Sunuwar, and that an intermediary arranged the repair. Delay in repair, alleged Indian-origin parts, and minor statement discrepancies were insufficient to establish unlawful acquisition, as suspicion cannot replace proof. Observations on the origin and age of parts were also treated as inadmissible without expert evidence or opportunity for rebuttal. The vehicle was ordered released and the penalty set aside. en-us Wed, 06 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 15:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80075 The confiscation of a Bhutanese vehicle and the penalty were found unsustainable because the alleged sale to the appellant was not proved by reliable evidence. The record supported the explanation that the vehicle had been brought into India for repair, that it belonged to Major L.B. Sunuwar, and that an intermediary arranged the repair. Delay in repair, alleged Indian-origin parts, and minor statement discrepancies were insufficient to establish unlawful acquisition, as suspicion cannot replace proof. Observations on the origin and age of parts were also treated as inadmissible without expert evidence or opportunity for rebuttal. The vehicle was ordered released and the penalty set aside. Case-Laws Customs Wed, 06 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80075