https://www.taxtmi.com/caselaws?id=87361 Where goods are not covered by Section 123 of the Customs Act, 1962 and Chapter IV-A is not invoked, the Department bears the heavy burden of proving the illicit nature of the import; the Tribunal applied that burden correctly and treated permissibility under OGL only as a supporting factor. The reference applications were then rejected because they sought a fresh evaluation of evidence, which is impermissible in reference proceedings. As no referable question of law arose from disagreement with the Tribunal's factual appreciation, the applications were not entertained. en-us Wed, 11 Jun 1997 00:00:00 +0530 Mon, 05 Sep 2011 14:58:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87361 Where goods are not covered by Section 123 of the Customs Act, 1962 and Chapter IV-A is not invoked, the Department bears the heavy burden of proving the illicit nature of the import; the Tribunal applied that burden correctly and treated permissibility under OGL only as a supporting factor. The reference applications were then rejected because they sought a fresh evaluation of evidence, which is impermissible in reference proceedings. As no referable question of law arose from disagreement with the Tribunal's factual appreciation, the applications were not entertained. Case-Laws Central Excise Wed, 11 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87361