Revenue Fails to Prove Goods Were Illegally Removed Without Duty Payment; Market Assumes Goods Are Duty Paid.

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Full Text of the Document

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....Clandestine manufacture and removal - The Revenue has not produced any evidence to reveal that the said goods found from the transport’s premises were cleared from the appellant’s factory without payment of duty. All the goods available in the market are deemed to be duty paid, unless proved otherwise. - AT....