https://www.taxtmi.com/caselaws?id=226212 Seized goods were not satisfactorily correlated with the appellant's claimed import documents because the recovered papers, courier records, and stated consignee details were inconsistent and doubtful. On that basis, the goods could not be treated as traceable to the asserted lawful bill of entry. The goods were also identified as Chinese-origin goods moved clandestinely from Nepal into India, and the Department was not required to prove their export from China to Nepal in those circumstances. Violation of Notification No. 9/96-Cus was therefore established, and confiscation and penalty were upheld. en-us Fri, 05 Apr 2013 00:00:00 +0530 Sat, 08 Feb 2014 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226212 Seized goods were not satisfactorily correlated with the appellant's claimed import documents because the recovered papers, courier records, and stated consignee details were inconsistent and doubtful. On that basis, the goods could not be treated as traceable to the asserted lawful bill of entry. The goods were also identified as Chinese-origin goods moved clandestinely from Nepal into India, and the Department was not required to prove their export from China to Nepal in those circumstances. Violation of Notification No. 9/96-Cus was therefore established, and confiscation and penalty were upheld. Case-Laws Customs Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226212