https://www.taxtmi.com/caselaws?id=468895 Tampering with a vehicle's chassis number, misdeclaration of its particulars, and use of false documents supported the inference of an organised attempt to evade customs duty. The evidence also showed that the vehicle had been imported in another person's name and that the manufacturer's records contradicted the declared year of manufacture, making the transaction non-genuine. On those facts, the acquittal could not be sustained. The matter was remanded for a de novo trial and disposal on merits in accordance with law. en-us Wed, 26 Feb 2020 00:00:00 +0530 Mon, 25 May 2026 16:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468895 Tampering with a vehicle's chassis number, misdeclaration of its particulars, and use of false documents supported the inference of an organised attempt to evade customs duty. The evidence also showed that the vehicle had been imported in another person's name and that the manufacturer's records contradicted the declared year of manufacture, making the transaction non-genuine. On those facts, the acquittal could not be sustained. The matter was remanded for a de novo trial and disposal on merits in accordance with law. Case-Laws Customs Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468895