https://www.taxtmi.com/caselaws?id=80083 Contemporaneous seized documents and corroborative oral evidence were treated as sufficient to show that the vehicle had been mortgaged and later transferred to an Indian national in breach of import control restrictions. The appellant's denial of any sale or mortgage was rejected because the documents were recovered from the relevant premises, matched the garage owner's unchallenged statement that the car had been repaired since 1982, and conflicted with the claim that the vehicle was left only for repairs in 1986. Revenue entries in the mother's name and the Bhutan customs letter were found insufficient to displace the department's evidence, so confiscation was upheld and release of the vehicle denied. en-us Tue, 19 Sep 1989 00:00:00 +0530 Tue, 14 Jun 2011 16:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80083 Contemporaneous seized documents and corroborative oral evidence were treated as sufficient to show that the vehicle had been mortgaged and later transferred to an Indian national in breach of import control restrictions. The appellant's denial of any sale or mortgage was rejected because the documents were recovered from the relevant premises, matched the garage owner's unchallenged statement that the car had been repaired since 1982, and conflicted with the claim that the vehicle was left only for repairs in 1986. Revenue entries in the mother's name and the Bhutan customs letter were found insufficient to displace the department's evidence, so confiscation was upheld and release of the vehicle denied. Case-Laws Central Excise Tue, 19 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80083