https://www.taxtmi.com/caselaws?id=52664 Deletion of a disputed exemption-condition in a customs notification was treated as clarificatory and retrospective, so confiscation based on non-compliance with the earlier condition could not stand. Confiscation of watch movements was also unsustainable where the goods had been cleared on examination, no samples were drawn, and the Department relied only on statements and post-import material without independent corroboration. In the absence of supporting evidence to displace the earlier clearance, the burden of justification was not discharged. The confiscation orders were therefore set aside, while the admitted customs duty demand remained upheld, giving only partial relief. en-us Mon, 19 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52664 Deletion of a disputed exemption-condition in a customs notification was treated as clarificatory and retrospective, so confiscation based on non-compliance with the earlier condition could not stand. Confiscation of watch movements was also unsustainable where the goods had been cleared on examination, no samples were drawn, and the Department relied only on statements and post-import material without independent corroboration. In the absence of supporting evidence to displace the earlier clearance, the burden of justification was not discharged. The confiscation orders were therefore set aside, while the admitted customs duty demand remained upheld, giving only partial relief. Case-Laws Customs Mon, 19 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52664