2015 (6) TMI 906 - HC - Customs

Clandestine 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.

Summary

The Karnataka High Court dismissed an appeal in 2015 due to non-prosecution. The appellant's counsel was absent during two court calls, leading to the dismissal. The appeal had been initially dismissed in 2011 for the same reason but was later recalled.