https://www.taxtmi.com/caselaws?id=94151 In customs adjudication, the department must prove misdeclaration and illegal export on the strength of reliable material; photocopies of correspondence and invoices, without satisfactory proof of authorship or corroboration, were insufficient. The Tribunal noted that alleged expert verification was not disclosed in the notice, shipping bills showed examination of the consignments, and the record did not establish export of the banned goods. On the available evidence, the probabilities favoured the appellant and the benefit of doubt had to be extended, so confiscation and penalty could not be sustained. en-us Tue, 16 Apr 1991 00:00:00 +0530 Sat, 19 Nov 2011 14:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94151 In customs adjudication, the department must prove misdeclaration and illegal export on the strength of reliable material; photocopies of correspondence and invoices, without satisfactory proof of authorship or corroboration, were insufficient. The Tribunal noted that alleged expert verification was not disclosed in the notice, shipping bills showed examination of the consignments, and the record did not establish export of the banned goods. On the available evidence, the probabilities favoured the appellant and the benefit of doubt had to be extended, so confiscation and penalty could not be sustained. Case-Laws Customs Tue, 16 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94151