https://www.taxtmi.com/caselaws?id=44566 The Tribunal is directed to investigate whether the imported goods were used as embellishments for shoes and evaluate the refund application considering the burden of proof on duty not being shifted to the consumer. The appeal concludes with these directions, and no costs are awarded. en-us Wed, 09 Apr 1997 00:00:00 +0530 Thu, 01 Jul 2010 09:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44566 The Tribunal is directed to investigate whether the imported goods were used as embellishments for shoes and evaluate the refund application considering the burden of proof on duty not being shifted to the consumer. The appeal concludes with these directions, and no costs are awarded. Case-Laws Customs Wed, 09 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44566