https://www.taxtmi.com/caselaws?id=798723 Before 3 June 2016, the RNI-registration requirement for newsprint applied at clearance rather than import; its later extension to imports of warehoused goods operated prospectively. Serial No. 264 of Notification No. 12/2012-Cus. granted newsprint exemption without an RNI-registration or Actual User condition. For newsprint not notified under Section 123 of the Customs Act, the Department bore the initial burden of proving unlawful import, diversion, or clearance through dummy users. Without cogent evidence of excess goods, local-market diversion, illicit consideration, or dummy users, serial-number discrepancies alone could not sustain confiscation or penalties. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798723 Before 3 June 2016, the RNI-registration requirement for newsprint applied at clearance rather than import; its later extension to imports of warehoused goods operated prospectively. Serial No. 264 of Notification No. 12/2012-Cus. granted newsprint exemption without an RNI-registration or Actual User condition. For newsprint not notified under Section 123 of the Customs Act, the Department bore the initial burden of proving unlawful import, diversion, or clearance through dummy users. Without cogent evidence of excess goods, local-market diversion, illicit consideration, or dummy users, serial-number discrepancies alone could not sustain confiscation or penalties. Case-Laws Customs Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798723