https://www.taxtmi.com/caselaws?id=116558 For non-notified goods, the department must establish illegal import through cogent evidence; suspicion, foreign appearance, or minor documentation mismatches are insufficient. Omission of a chassis-number prefix or variations in related records do not invalidate an import where the engine number and essential particulars correspond with the bill of entry, duty has been paid, and documents are not forged. A no-sale condition is not breached merely because of an alleged transfer: proof of sale consideration or actual transfer is required. On these principles, confiscation of the motor cycle was unsustainable and the challenged confiscatory order was set aside. en-us Thu, 05 May 2005 00:00:00 +0530 Wed, 13 Jun 2012 15:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116558 For non-notified goods, the department must establish illegal import through cogent evidence; suspicion, foreign appearance, or minor documentation mismatches are insufficient. Omission of a chassis-number prefix or variations in related records do not invalidate an import where the engine number and essential particulars correspond with the bill of entry, duty has been paid, and documents are not forged. A no-sale condition is not breached merely because of an alleged transfer: proof of sale consideration or actual transfer is required. On these principles, confiscation of the motor cycle was unsustainable and the challenged confiscatory order was set aside. Case-Laws Customs Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116558