https://www.taxtmi.com/caselaws?id=92932 After customs clearance under Section 47, the limitation objection was rejected by applying the Supreme Court ruling in Union of India v. Jain Shudh Vanaspati Ltd., so the department's challenge on delay failed. On the allegation of illegal importation, the goods were not notified under Section 123 or Chapter IV-A, leaving the burden on the department to prove the charge. The evidence was found insufficient to show that the spares were imported for assembly of complete machinery, and the respondents' lack of specific knowledge did not establish illegality. The charge of illegal importation therefore was not proved and the order under challenge was sustained. en-us Mon, 08 Mar 1999 00:00:00 +0530 Mon, 07 Nov 2011 11:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92932 After customs clearance under Section 47, the limitation objection was rejected by applying the Supreme Court ruling in Union of India v. Jain Shudh Vanaspati Ltd., so the department's challenge on delay failed. On the allegation of illegal importation, the goods were not notified under Section 123 or Chapter IV-A, leaving the burden on the department to prove the charge. The evidence was found insufficient to show that the spares were imported for assembly of complete machinery, and the respondents' lack of specific knowledge did not establish illegality. The charge of illegal importation therefore was not proved and the order under challenge was sustained. Case-Laws Customs Mon, 08 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92932