https://www.taxtmi.com/caselaws?id=116273 Confiscation of a motor cycle imported as non-notified goods was held unsustainable where the import documents substantially matched the seized vehicle and the Department failed to prove illegal importation. Minor discrepancies in the bill of entry, such as omission of a prefix in the chassis number and variations in the model year, were treated as clerical or examination-stage errors, not proof of unlawful import. The matching engine number and other identifying particulars supported the conclusion that the vehicle corresponded to the declared import. In such cases, the burden remains on the Department to establish illegal importation by cogent evidence; suspicion and minor documentary inconsistencies are insufficient. en-us Thu, 05 May 2005 00:00:00 +0530 Sat, 09 Jun 2012 13:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116273 Confiscation of a motor cycle imported as non-notified goods was held unsustainable where the import documents substantially matched the seized vehicle and the Department failed to prove illegal importation. Minor discrepancies in the bill of entry, such as omission of a prefix in the chassis number and variations in the model year, were treated as clerical or examination-stage errors, not proof of unlawful import. The matching engine number and other identifying particulars supported the conclusion that the vehicle corresponded to the declared import. In such cases, the burden remains on the Department to establish illegal importation by cogent evidence; suspicion and minor documentary inconsistencies are insufficient. Case-Laws Customs Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116273