https://www.taxtmi.com/caselaws?id=126276 Entitlement to Notification No. 45/94 depended on proving that the imported goods were meant for use in the leather industry, and the appellants had to establish a reliable nexus between the goods cleared and sales to traders in that industry. The affidavits produced were only from some alleged purchasers, were general in nature, and did not specifically correlate with the Bill of Entry, invoices, or packing lists. On that evidentiary record, the burden of proof was not discharged, so the notification benefit was denied and the confiscation, duty demand, and penalty were sustained. en-us Mon, 23 Mar 2009 00:00:00 +0530 Mon, 05 Nov 2012 11:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126276 Entitlement to Notification No. 45/94 depended on proving that the imported goods were meant for use in the leather industry, and the appellants had to establish a reliable nexus between the goods cleared and sales to traders in that industry. The affidavits produced were only from some alleged purchasers, were general in nature, and did not specifically correlate with the Bill of Entry, invoices, or packing lists. On that evidentiary record, the burden of proof was not discharged, so the notification benefit was denied and the confiscation, duty demand, and penalty were sustained. Case-Laws Customs Mon, 23 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126276