Onus of proving smuggled character of goods - when at the time of inventory if the markings of the names...

Onus of proving smuggled character of goods - when at the time of inventory if the markings of the names of the foreign countries are not found, then the Revenue had failed to establish a case that the betel nuts are of foreign origin and smuggled into India - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X