Duty Demand on Clandestine removals based on Confessional Statements without Corroborative Evidence is not permissible: CESTAT [Read Order]

Duty - Demand - corroborative - evidence - CESTAT - TAXSCAN

Duty Demand on clandestine removals based on the confessional statements without corroborative evidence is not permissible, the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held as above. M/s Metal Gems, the appellant engaged in the manufacture of Copper and Copper Alloy articles. Searches were conducted based on intelligence that M/s…

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