https://www.taxtmi.com/caselaws?id=3731 The principle underlying Section 106 of the Indian Evidence Act, 1872 may ease the Department's burden where relevant facts are within the special knowledge of the person proceeded against, but it does not displace the initial obligation to adduce some evidence of illegal importation or smuggling. Mere discrepancies in description and country of origin were insufficient to prove that the seized goods were smuggled, and the Department failed to produce material meeting that burden. The dispute was essentially factual, so no substantial question of law arose. en-us Wed, 08 Mar 2006 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3731 The principle underlying Section 106 of the Indian Evidence Act, 1872 may ease the Department's burden where relevant facts are within the special knowledge of the person proceeded against, but it does not displace the initial obligation to adduce some evidence of illegal importation or smuggling. Mere discrepancies in description and country of origin were insufficient to prove that the seized goods were smuggled, and the Department failed to produce material meeting that burden. The dispute was essentially factual, so no substantial question of law arose. Case-Laws Customs Wed, 08 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3731