https://www.taxtmi.com/caselaws?id=102240 Processed man-made fabrics were confiscated because the appellants could not produce any duty-paid invoice, bill, or other reliable evidence showing lawful purchase from the open market. The record, including the post-seizure inquiry, supported the finding that the consignments had been cleared without payment of duty and moved under fictitious names without complete addresses. In the absence of cogent and convincing proof of lawful acquisition, the Commissioner's findings were not disturbed, and the confiscation, fine, and personal penalty were upheld. en-us Mon, 30 Jul 2001 00:00:00 +0530 Tue, 14 Feb 2012 11:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102240 Processed man-made fabrics were confiscated because the appellants could not produce any duty-paid invoice, bill, or other reliable evidence showing lawful purchase from the open market. The record, including the post-seizure inquiry, supported the finding that the consignments had been cleared without payment of duty and moved under fictitious names without complete addresses. In the absence of cogent and convincing proof of lawful acquisition, the Commissioner's findings were not disturbed, and the confiscation, fine, and personal penalty were upheld. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102240