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Customs - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

100% EOU - Clandestine removal - case of the department is on ...

Case Laws     Customs

June 10, 2022

100% EOU - Clandestine removal - case of the department is on the ground that deemed export clearance were not genuine and were shown only on paper - The entire case of the Revenue is based upon the surmises and conjectures. No concrete, positive and tangible evidence appears on record. The evidences brought into the record by the department are incomplete, inconsistent and not a reliable piece of evidence to prove charges of clandestine removal - the charges of clandestine removal of the alleged goods not sustainable in the present matter - AT

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