https://www.taxtmi.com/caselaws?id=45266 Appellate interference was unwarranted where the Department failed to discharge the evidentiary burden of proving that imported goods had undergone crystallisation. The Tribunal had found that no sample was taken for analysis and no material was placed to show the alleged processing of the goods; that factual conclusion was not shown to be erroneous. In the absence of an evidentiary foundation, the Supreme Court upheld the Tribunal's finding and declined to interfere. en-us Thu, 03 Aug 1995 00:00:00 +0530 Fri, 09 Jul 2010 15:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45266 Appellate interference was unwarranted where the Department failed to discharge the evidentiary burden of proving that imported goods had undergone crystallisation. The Tribunal had found that no sample was taken for analysis and no material was placed to show the alleged processing of the goods; that factual conclusion was not shown to be erroneous. In the absence of an evidentiary foundation, the Supreme Court upheld the Tribunal's finding and declined to interfere. Case-Laws Customs Thu, 03 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45266