https://www.taxtmi.com/caselaws?id=95222 Revenue must prove that cleared goods were in fact eyebrow pencils before sustaining duty demand or penalty. A chemical examiner's report based on samples drawn from factory stock, rather than from the disputed consignments, was held insufficient because it was not conclusive and did not independently link the tested samples to the goods removed under the invoices. In the absence of seizure, direct statements, or other corroborative evidence connecting the cleared goods with eyebrow pencils, misdeclaration could not be established. The result is that a test report alone cannot support duty demand or penalty where the factual nexus to the cleared consignments is not proved. en-us Fri, 03 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 17:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95222 Revenue must prove that cleared goods were in fact eyebrow pencils before sustaining duty demand or penalty. A chemical examiner's report based on samples drawn from factory stock, rather than from the disputed consignments, was held insufficient because it was not conclusive and did not independently link the tested samples to the goods removed under the invoices. In the absence of seizure, direct statements, or other corroborative evidence connecting the cleared goods with eyebrow pencils, misdeclaration could not be established. The result is that a test report alone cannot support duty demand or penalty where the factual nexus to the cleared consignments is not proved. Case-Laws Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95222