https://www.taxtmi.com/caselaws?id=51400 The Tribunal concluded that the import of compound alcoholic preparations described as under-proof whisky/brandy was not unauthorized. It found errors in the initial order and set aside the confiscation and penalties imposed by the Customs authorities. The Tribunal determined that the imported goods were not concentrates of alcoholic beverages and were covered by the REP licenses. The importers provided crucial evidence, including technical opinions and test reports, supporting their claim. The Tribunal emphasized that the burden of proof lay on the Revenue, which failed to demonstrate that the goods were prohibited or restricted for import. en-us Thu, 07 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 15:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51400 The Tribunal concluded that the import of compound alcoholic preparations described as under-proof whisky/brandy was not unauthorized. It found errors in the initial order and set aside the confiscation and penalties imposed by the Customs authorities. The Tribunal determined that the imported goods were not concentrates of alcoholic beverages and were covered by the REP licenses. The importers provided crucial evidence, including technical opinions and test reports, supporting their claim. The Tribunal emphasized that the burden of proof lay on the Revenue, which failed to demonstrate that the goods were prohibited or restricted for import. Case-Laws Customs Thu, 07 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51400