Revenue cannot first show laxity in investigation and then seek ...
Revenue Authorities Cannot Shift Burden of Proof Without Evidence of Smuggling Non-Notified Goods.
March 25, 2014
Case Laws Customs AT
Revenue cannot first show laxity in investigation and then seek to shift the burden to prove that the goods are not smuggled especially when there is not even any evidence produced to show illegal importation of seized non-notified goods - AT
View Source