https://www.taxtmi.com/caselaws?id=41033 Confiscation and adverse licence coverage could not be sustained where the goods of the assessee were never tested through a competent agency and the authority relied only on a test report of similar goods from other parties. The report was found insufficient to establish that the assessee's goods were identical to the tested goods, especially after the report was disputed. The foundational evidence for the adverse finding was therefore inadequate, and the finding on licence coverage was set aside with consequential relief of redemption fine granted in favour of the assessee. en-us Fri, 15 May 1981 00:00:00 +0530 Thu, 20 May 2010 11:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41033 Confiscation and adverse licence coverage could not be sustained where the goods of the assessee were never tested through a competent agency and the authority relied only on a test report of similar goods from other parties. The report was found insufficient to establish that the assessee's goods were identical to the tested goods, especially after the report was disputed. The foundational evidence for the adverse finding was therefore inadequate, and the finding on licence coverage was set aside with consequential relief of redemption fine granted in favour of the assessee. Case-Laws Customs Fri, 15 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41033