https://www.taxtmi.com/caselaws?id=45114 The court upheld the decision of the authorities to penalize the importer for breaching license conditions by failing to cross the Hungarian border within the specified timeline. The court rejected the importer's argument that the goods were dispatched on time but misrouted, emphasizing the dubious nature of the provided Cross Border Certificate. It was determined that the burden of proof rested with the importer to demonstrate compliance, which was not adequately supported. The court found collusion between the importer and supplier, justifying the imposed penalty, and dismissed the petition with costs. en-us Sun, 14 Jul 1991 00:00:00 +0530 Thu, 08 Jul 2010 14:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45114 The court upheld the decision of the authorities to penalize the importer for breaching license conditions by failing to cross the Hungarian border within the specified timeline. The court rejected the importer's argument that the goods were dispatched on time but misrouted, emphasizing the dubious nature of the provided Cross Border Certificate. It was determined that the burden of proof rested with the importer to demonstrate compliance, which was not adequately supported. The court found collusion between the importer and supplier, justifying the imposed penalty, and dismissed the petition with costs. Case-Laws Customs Sun, 14 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45114