Clandestine Removal and Under-Valuation Charges not sustainable on ground of Assumptions and Presumptions: Delhi HC [Read Order]

Clandestine removal and under-valuation charges not sustainable on ground of assumptions and presumptions, rules Delhi HC

By Kalyani B. Nair - On April 3, 2024 6:33 pm - 2 mins read

Delhi High Court - Clandestine removal - Under valuation charges - Grounds for charges - TAXSCAN

In a recent ruling the Delhi High Court observed that clandestine removal and under-valuation charges is not sustainable on ground of assumptions and presumptions. The Commissioner of Central Excise held that total central excise duty demand of Rs. 4,18,29,655/- (Rs. 3,47,22,118 + Rs. 71,07,737/-) on account of clandestine removal and undervaluation of goods was confirmed…

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