https://www.taxtmi.com/caselaws?id=54753 Official documentary records such as Spices Board certificates, customs laboratory reports and sales tax documents were treated as presumptively genuine evidence of DEEC scheme compliance, and the department failed to rebut them with corroborative proof. Retracted statements and denial of cross-examination could not displace that documentary evidence, so reliance on those statements was not sustainable. Once the export obligation was shown to have been duly discharged and the exported goods were established as Cassia Oil, the foundation for confiscation and penalty on the imported or exported goods disappeared. The materials were therefore held insufficient to sustain confiscation or penal action. en-us Mon, 08 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54753 Official documentary records such as Spices Board certificates, customs laboratory reports and sales tax documents were treated as presumptively genuine evidence of DEEC scheme compliance, and the department failed to rebut them with corroborative proof. Retracted statements and denial of cross-examination could not displace that documentary evidence, so reliance on those statements was not sustainable. Once the export obligation was shown to have been duly discharged and the exported goods were established as Cassia Oil, the foundation for confiscation and penalty on the imported or exported goods disappeared. The materials were therefore held insufficient to sustain confiscation or penal action. Case-Laws Customs Mon, 08 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54753