https://www.taxtmi.com/caselaws?id=81051 Confiscation of reconditioned batteries was unsustainable where the record included a visiting officer's report describing the goods as marked "ACME Reconditioned" and no reliable contrary evidence justified rejection of that report. The duty demand for alleged clandestine removal also failed because the department relied on import figures, sales invoices and price comparisons, but those materials did not conclusively prove unaccounted manufacture or clearance, especially where invoices could explain sales of both new and reconditioned batteries and value varied with the number of plates used. On the evidence, neither confiscation nor duty demand was supportable. en-us Mon, 15 Jan 1990 00:00:00 +0530 Wed, 22 Jun 2011 11:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81051 Confiscation of reconditioned batteries was unsustainable where the record included a visiting officer's report describing the goods as marked "ACME Reconditioned" and no reliable contrary evidence justified rejection of that report. The duty demand for alleged clandestine removal also failed because the department relied on import figures, sales invoices and price comparisons, but those materials did not conclusively prove unaccounted manufacture or clearance, especially where invoices could explain sales of both new and reconditioned batteries and value varied with the number of plates used. On the evidence, neither confiscation nor duty demand was supportable. Case-Laws Central Excise Mon, 15 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81051