https://www.taxtmi.com/caselaws?id=123507 Circumstantial evidence can establish foreign origin where direct proof is unavailable, and the conduct of persons dealing with seized goods is relevant to that determination. In this matter, the invoices relied upon were found inconsistent with the public notice showing closure of the concern, and the proprietor's written communication stated that the invoices were forged. The appellate authority had not properly considered these materials, which went to the root of whether the copper and aluminium scrap was of foreign origin and brought into India in contravention of restrictions. The impugned order was therefore unsustainable and the matter was remanded for fresh decision after hearing both sides. en-us Tue, 20 Nov 2007 00:00:00 +0530 Fri, 14 Sep 2012 17:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123507 Circumstantial evidence can establish foreign origin where direct proof is unavailable, and the conduct of persons dealing with seized goods is relevant to that determination. In this matter, the invoices relied upon were found inconsistent with the public notice showing closure of the concern, and the proprietor's written communication stated that the invoices were forged. The appellate authority had not properly considered these materials, which went to the root of whether the copper and aluminium scrap was of foreign origin and brought into India in contravention of restrictions. The impugned order was therefore unsustainable and the matter was remanded for fresh decision after hearing both sides. Case-Laws Customs Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123507