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Central Excise - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Duty demand - Goods seized and confiscated - Charges of ...


Clandestine Removal Charges Require Concrete Evidence, Not Assumptions, for Duty Demand and Goods Confiscation.

May 25, 2014

Case Laws     Central Excise     AT

Duty demand - Goods seized and confiscated - Charges of clandestine removal are required to be proved by positive evidence and cannot be upheld on the basis of assumptions. - AT

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