https://www.taxtmi.com/caselaws?id=116558 Minor discrepancies in chassis particulars did not invalidate the import where the engine number and other essential identifiers matched the bill of entry, and the documents were not shown to be forged. The article states that such clerical or assessment-stage errors were irrelevant to the legality of import, so confiscation on that ground was unsustainable. For non-notified goods, the burden remained on the department to prove illegal import with cogent evidence; mere suspicion or foreign appearance was insufficient. On the facts described, no illicit import or breach of the no-sale condition was established, and confiscation could not be sustained. 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 Minor discrepancies in chassis particulars did not invalidate the import where the engine number and other essential identifiers matched the bill of entry, and the documents were not shown to be forged. The article states that such clerical or assessment-stage errors were irrelevant to the legality of import, so confiscation on that ground was unsustainable. For non-notified goods, the burden remained on the department to prove illegal import with cogent evidence; mere suspicion or foreign appearance was insufficient. On the facts described, no illicit import or breach of the no-sale condition was established, and confiscation could not be sustained. Case-Laws Customs Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116558