https://www.taxtmi.com/caselaws?id=116682 Duty demand, confiscation and penalties were held unsustainable where the Revenue alleged diversion and recycling of imported goods but failed to produce reliable evidence linking the alleged diversion to the appellant unit. The documentary record, including shipping bills and the explanation that the imported lining fabric was used in exported garments, was not shown to be forged or unreliable. Third-party statements and a fax relied on by the department were treated as insufficient, and suspicion arising from a connected fraud investigation could not substitute for proof. The demand was therefore not maintainable, the goods were not liable to confiscation, and Customs penalties were not leviable. en-us Tue, 06 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 17:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116682 Duty demand, confiscation and penalties were held unsustainable where the Revenue alleged diversion and recycling of imported goods but failed to produce reliable evidence linking the alleged diversion to the appellant unit. The documentary record, including shipping bills and the explanation that the imported lining fabric was used in exported garments, was not shown to be forged or unreliable. Third-party statements and a fax relied on by the department were treated as insufficient, and suspicion arising from a connected fraud investigation could not substitute for proof. The demand was therefore not maintainable, the goods were not liable to confiscation, and Customs penalties were not leviable. Case-Laws Customs Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116682