https://www.taxtmi.com/caselaws?id=94743 Seized light emitting diodes were held not to be proved as lawfully imported because the documents relied upon by the appellants did not correlate with the goods, the import chain was broken, and the alleged repacking was unsupported. Applying the burden of proof for notified goods under Customs law, the authorities found that the appellants failed to establish lawful coverage of the seized goods. Confiscation, redemption fine and penalties were therefore upheld. en-us Wed, 10 Jul 1996 00:00:00 +0530 Sat, 03 Dec 2011 14:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94743 Seized light emitting diodes were held not to be proved as lawfully imported because the documents relied upon by the appellants did not correlate with the goods, the import chain was broken, and the alleged repacking was unsupported. Applying the burden of proof for notified goods under Customs law, the authorities found that the appellants failed to establish lawful coverage of the seized goods. Confiscation, redemption fine and penalties were therefore upheld. Case-Laws Customs Wed, 10 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94743