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2015 (6) TMI 906 - HC - CustomsClandestine removal - Warehoused goods, date of clearance thereof - Evidence - High court dismissed the appeal of the assessee for non prosecution which was filed against the decision of Tribunal [2004 (7) TMI 217 - CESTAT, BANGALORE], wherein Tribunal held that in case of clandestine removal it is not always possible to establish exact date of clearance of goods but if the period during which clearances took place established, it would be sufficient to say goods have been removed within that period. Once from records, clandestine clearance of goods from warehouse during period July to Oct. established, clearance of same goods under Ex-bond Bill of Entry at a later date on 22-11-1996 becomes manipulated.
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