https://www.taxtmi.com/caselaws?id=1955 The appeal was dismissed, and the first appellate order was upheld. The appellant failed to provide sufficient evidence to challenge the findings of the appellate authority, particularly in establishing the legal import of the goods beyond reasonable doubt. The burden of proof was shifted to the appellant due to the absence of credible evidence and the driver's absence during interception, leading to the sustained decision against the appellant. en-us Mon, 23 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1955 The appeal was dismissed, and the first appellate order was upheld. The appellant failed to provide sufficient evidence to challenge the findings of the appellate authority, particularly in establishing the legal import of the goods beyond reasonable doubt. The burden of proof was shifted to the appellant due to the absence of credible evidence and the driver's absence during interception, leading to the sustained decision against the appellant. Case-Laws Customs Mon, 23 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1955