https://www.taxtmi.com/caselaws?id=761499 Warehoused mobile phones were found to have been removed on the strength of an Out of Charge document that did not pertain to the detained goods. After detention under Section 49 of the Customs Act, 1962 following objections over duplicate IMEI numbers, the record showed that only part of the consignment was lawfully cleared. Admissions by the appellant's officials that the release occurred without proper verification were treated as substantive evidence of unauthorized removal, and no credible material was produced to show bona fide conduct or to displace the adjudicating authority's findings. The impugned order was therefore left undisturbed. en-us Mon, 08 Jul 2024 00:00:00 +0530 Mon, 11 Nov 2024 11:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761499 Warehoused mobile phones were found to have been removed on the strength of an Out of Charge document that did not pertain to the detained goods. After detention under Section 49 of the Customs Act, 1962 following objections over duplicate IMEI numbers, the record showed that only part of the consignment was lawfully cleared. Admissions by the appellant's officials that the release occurred without proper verification were treated as substantive evidence of unauthorized removal, and no credible material was produced to show bona fide conduct or to displace the adjudicating authority's findings. The impugned order was therefore left undisturbed. Case-Laws Customs Mon, 08 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761499