https://www.taxtmi.com/caselaws?id=83693 Fully packed clocks and watch movements kept outside statutory records were held liable to confiscation because the assessee gave no credible explanation that testing required post-packing and produced no evidence of that practice. The 77 clocks allegedly produced on the date of visit were given partial relief, as their confiscation was set aside on the view that they may have been produced that day. The 1104 clocks found at the project office attracted duty because the claim that they had earlier been cleared on duty and later returned for repairs was unsupported by documentary evidence, buyer correspondence, or clearance records. The redemption fine and penalty were reduced accordingly. en-us Wed, 27 Oct 1993 00:00:00 +0530 Sat, 16 Jul 2011 10:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83693 Fully packed clocks and watch movements kept outside statutory records were held liable to confiscation because the assessee gave no credible explanation that testing required post-packing and produced no evidence of that practice. The 77 clocks allegedly produced on the date of visit were given partial relief, as their confiscation was set aside on the view that they may have been produced that day. The 1104 clocks found at the project office attracted duty because the claim that they had earlier been cleared on duty and later returned for repairs was unsupported by documentary evidence, buyer correspondence, or clearance records. The redemption fine and penalty were reduced accordingly. Case-Laws Central Excise Wed, 27 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83693