https://www.taxtmi.com/caselaws?id=43853 The court allowed the writ petition, quashing the show cause notice and proceedings initiated by Customs authorities. It emphasized that the authorities failed to provide conclusive proof regarding the manufacturing process of the imported Coal Tar Pitch. The decision highlighted that the burden of proof lies with Revenue authorities when imposing higher duties, emphasizing the need for concrete evidence rather than suspicions. The court also stayed the order for four weeks and directed parties to act on a xerox signed copy of the judgment. en-us Wed, 07 Sep 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43853 The court allowed the writ petition, quashing the show cause notice and proceedings initiated by Customs authorities. It emphasized that the authorities failed to provide conclusive proof regarding the manufacturing process of the imported Coal Tar Pitch. The decision highlighted that the burden of proof lies with Revenue authorities when imposing higher duties, emphasizing the need for concrete evidence rather than suspicions. The court also stayed the order for four weeks and directed parties to act on a xerox signed copy of the judgment. Case-Laws Customs Wed, 07 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43853