https://www.taxtmi.com/caselaws?id=48110 The High Court upheld the Tribunal's decision in a Customs Act case, ruling against the Revenue. The appellant, a manufacturing unit, claimed seized goods belonged to another entity, M/s. Fashion World International. The Tribunal found no evidence to disprove this claim, as the goods were duly recorded with the other entity. Since M/s. Fashion World International was not party to the proceedings and not served a notice, the appeal lacked merit and was dismissed. The court emphasized the lack of evidence linking the goods to the other entity's records, leading to the dismissal of the Revenue's appeal. en-us Fri, 20 Apr 2007 00:00:00 +0530 Mon, 02 Aug 2010 16:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48110 The High Court upheld the Tribunal's decision in a Customs Act case, ruling against the Revenue. The appellant, a manufacturing unit, claimed seized goods belonged to another entity, M/s. Fashion World International. The Tribunal found no evidence to disprove this claim, as the goods were duly recorded with the other entity. Since M/s. Fashion World International was not party to the proceedings and not served a notice, the appeal lacked merit and was dismissed. The court emphasized the lack of evidence linking the goods to the other entity's records, leading to the dismissal of the Revenue's appeal. Case-Laws Customs Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48110