https://www.taxtmi.com/caselaws?id=237076 The appellate authority overturned the absolute confiscation of goods misdeclared as "BIO-ORGANIC FERTILIZER LIQUID," finding them not hazardous. Penalties imposed on PASURA and VISWAS were set aside due to the department's failure to prove goods were prohibited or misdeclared. Test reports from RCOF and IICT were deemed unreliable. The denial of cross-examination was criticized, and sending samples to outside labs questioned. The burden of proof to classify goods correctly rested with Customs authorities, not met here. The impugned order was set aside, emphasizing the need for reliable evidence and procedural fairness. en-us Mon, 11 Feb 2013 00:00:00 +0530 Tue, 17 Sep 2013 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237076 The appellate authority overturned the absolute confiscation of goods misdeclared as "BIO-ORGANIC FERTILIZER LIQUID," finding them not hazardous. Penalties imposed on PASURA and VISWAS were set aside due to the department's failure to prove goods were prohibited or misdeclared. Test reports from RCOF and IICT were deemed unreliable. The denial of cross-examination was criticized, and sending samples to outside labs questioned. The burden of proof to classify goods correctly rested with Customs authorities, not met here. The impugned order was set aside, emphasizing the need for reliable evidence and procedural fairness. Case-Laws Customs Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237076