https://www.taxtmi.com/caselaws?id=116263 The appellate authority set aside the confiscation order and penalty imposed on the appellant by customs authorities for a motor cycle. The burden of proof regarding illegal import of motor cycle parts, particularly non-notified goods, was emphasized to rest on the department, which failed to provide sufficient evidence. The legality of importing engine and chassis parts for motor cycle assembly was confirmed through proper documentation and duty payment, leading to the judgment in favor of the appellant. en-us Tue, 03 May 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116263 The appellate authority set aside the confiscation order and penalty imposed on the appellant by customs authorities for a motor cycle. The burden of proof regarding illegal import of motor cycle parts, particularly non-notified goods, was emphasized to rest on the department, which failed to provide sufficient evidence. The legality of importing engine and chassis parts for motor cycle assembly was confirmed through proper documentation and duty payment, leading to the judgment in favor of the appellant. Case-Laws Customs Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116263