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Issues:
1. Interpretation of import license conditions regarding the timeline for crossing the Hungarian border. 2. Validity of the Cross Border Certificate provided by the importer. 3. Burden of proof on the Department to establish non-compliance with license conditions. 4. Imposition of penalty for breach of license terms. Detailed Analysis: 1. The case involved a dispute where the petitioners imported goods under a license condition that required the goods to cross the Hungarian border by a specified date. The goods arrived in Bombay after the deadline, leading to proceedings for confiscation and penalties by the Collector of Customs for violating the license conditions. 2. The importer claimed that the goods were dispatched on time but mistakenly went to a different port due to an error. The Collector rejected this claim, citing the dubious nature of the Cross Border Certificate provided as evidence. The appellate authority also upheld this decision, leading to the petition challenging these findings under Article 226 of the Constitution of India. 3. The petitioner's counsel argued that the authorities did not give due weight to the Cross Border Certificate and failed to prove non-compliance with the license conditions. However, the court disagreed, stating that the burden of proof was on the importer to establish compliance. The court found no merit in the argument and upheld the authorities' decision to disregard the certificate due to lack of corroborative evidence. 4. The court also dismissed the claim that the breach of license terms was unintentional, pointing out that the importer and foreign supplier appeared to collude in claiming compliance. The court concluded that the penalty imposed was justified given the lack of evidence supporting the claim of timely border crossing. Ultimately, the petition was deemed without merit and dismissed with costs.
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