https://www.taxtmi.com/caselaws?id=350616 Customs duty demands, confiscation, penalties and licence cancellation were found unsustainable where sales were conducted under customs supervision and the record did not prove clandestine removal, domestic diversion, or improper importation. Liability could not be fastened on alleged escort-related or vessel-status lapses without tangible evidence, and conjecture could not replace proof. The adjudication was also vitiated because it relied on untested statements without effective cross-examination and introduced grounds beyond the show cause notices. The department failed to discharge the burden of proving liability, so the de-novo order was set aside and the licence restored. en-us Mon, 06 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350616 Customs duty demands, confiscation, penalties and licence cancellation were found unsustainable where sales were conducted under customs supervision and the record did not prove clandestine removal, domestic diversion, or improper importation. Liability could not be fastened on alleged escort-related or vessel-status lapses without tangible evidence, and conjecture could not replace proof. The adjudication was also vitiated because it relied on untested statements without effective cross-examination and introduced grounds beyond the show cause notices. The department failed to discharge the burden of proving liability, so the de-novo order was set aside and the licence restored. Case-Laws Customs Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350616