https://www.taxtmi.com/caselaws?id=108902 Goods found in seized cartons of pan masala were treated as non-duty paid and clandestinely removed, because packing slips and the packing supervisor's unchallenged statement established packing in January 1995 and no evidence supported the claim of earlier duty-paid stock. The assessable value and duty computation, however, could not be sustained on the adjudication basis and were remanded for fresh determination under the applicable valuation method. Confiscation of the lorry and penalty on the driver-cum-owner were set aside because the record did not show conscious knowledge that he was carrying non-duty paid goods, making both the conveyance action and consequential penalty unsustainable. en-us Fri, 28 Mar 2003 00:00:00 +0530 Wed, 04 Apr 2012 14:21:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108902 Goods found in seized cartons of pan masala were treated as non-duty paid and clandestinely removed, because packing slips and the packing supervisor's unchallenged statement established packing in January 1995 and no evidence supported the claim of earlier duty-paid stock. The assessable value and duty computation, however, could not be sustained on the adjudication basis and were remanded for fresh determination under the applicable valuation method. Confiscation of the lorry and penalty on the driver-cum-owner were set aside because the record did not show conscious knowledge that he was carrying non-duty paid goods, making both the conveyance action and consequential penalty unsustainable. Case-Laws Central Excise Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108902