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    <title>Revenue Fails to Prove Navigation System Presence in Imported Car Due to Lack of Evidence at Importation Time.</title>
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    <description>Misdeclaration of goods - In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed - it cannot be presumed that navigation system was installed at the time of importation of car. - AT</description>
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      <description>Misdeclaration of goods - In the absence of any concrete evidence produced by the Revenue at the time of importation of car that there was navigation system installed - it cannot be presumed that navigation system was installed at the time of importation of car. - AT</description>
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