https://www.taxtmi.com/caselaws?id=111453 The Tribunal rejected the appeal due to the appellants' failure to provide sufficient documentary evidence, particularly vessel records, to prove customs supervision of goods boarded onto the vessel. The E-mail confirmation and Manager's certificate were deemed unreliable without verification by customs authorities. Emphasizing the importance of customs oversight, the Tribunal upheld the lower authorities' decision, highlighting the risks of accepting claims based on inadequate evidence like informal E-mail exchanges. en-us Wed, 18 Feb 2004 00:00:00 +0530 Mon, 23 Apr 2012 16:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111453 The Tribunal rejected the appeal due to the appellants' failure to provide sufficient documentary evidence, particularly vessel records, to prove customs supervision of goods boarded onto the vessel. The E-mail confirmation and Manager's certificate were deemed unreliable without verification by customs authorities. Emphasizing the importance of customs oversight, the Tribunal upheld the lower authorities' decision, highlighting the risks of accepting claims based on inadequate evidence like informal E-mail exchanges. Case-Laws Customs Wed, 18 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111453