https://www.taxtmi.com/caselaws?id=45796 The court allowed the application, quashing the order of adjudication by the Customs Authorities. A Writ of certiorari was issued, and a Writ of Mandamus directed respondents to refrain from enforcing the order but proceed lawfully. The court emphasized the burden of proof in customs cases, noting the Customs Authorities failed to provide adequate evidence, shifting the burden onto them, leading to the successful challenge. The lack of specific allegations in the notice to show cause and absence of necessary findings for levying a personal penalty were also raised but not extensively addressed due to the primary issue of burden of proof. en-us Mon, 13 Apr 1970 00:00:00 +0530 Tue, 13 Jul 2010 18:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45796 The court allowed the application, quashing the order of adjudication by the Customs Authorities. A Writ of certiorari was issued, and a Writ of Mandamus directed respondents to refrain from enforcing the order but proceed lawfully. The court emphasized the burden of proof in customs cases, noting the Customs Authorities failed to provide adequate evidence, shifting the burden onto them, leading to the successful challenge. The lack of specific allegations in the notice to show cause and absence of necessary findings for levying a personal penalty were also raised but not extensively addressed due to the primary issue of burden of proof. Case-Laws Customs Mon, 13 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45796