No evidence to prove that goods are of foreign origin - onus to ...
Revenue Must Prove Goods are Smuggled and Foreign; Without Evidence, Section 123 Provisions Don't Apply.
December 3, 2011
Case Laws Customs AT
No evidence to prove that goods are of foreign origin - onus to prove that the goods in question are of smuggled goods, lies heavily on the revenue - therefore the provisions of Section 123 can not be invoked... - AT
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