https://www.taxtmi.com/caselaws?id=116266 Imported goods supported by a bill of entry and duty assessment were treated as legally imported where the Department could not prove that the seized motor cycle was different from the one imported, and a chassis-number discrepancy alone was insufficient for confiscation. Alleged breach of a public notice also failed because no completed transfer or sale was shown, only a power of attorney for a possible future sale. For a non-notified good, the Department had to prove illegal foreign origin by evidence, which it did not. Penalties could not stand without proof of illegality or mens rea, so confiscation and penalties were set aside and release was ordered. en-us Wed, 04 May 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116266 Imported goods supported by a bill of entry and duty assessment were treated as legally imported where the Department could not prove that the seized motor cycle was different from the one imported, and a chassis-number discrepancy alone was insufficient for confiscation. Alleged breach of a public notice also failed because no completed transfer or sale was shown, only a power of attorney for a possible future sale. For a non-notified good, the Department had to prove illegal foreign origin by evidence, which it did not. Penalties could not stand without proof of illegality or mens rea, so confiscation and penalties were set aside and release was ordered. Case-Laws Customs Wed, 04 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116266