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<h1>CESTAT Mumbai: Appeal Allowed, No Evidence of Clandestine Clearance, Confiscation Set Aside</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal as there was no evidence of clandestine clearance, although goods were not properly entered in ... Confiscation - Accountal of goods The Appellate Tribunal CESTAT, Mumbai allowed the appeal as goods were not properly entered in the register, but there was no evidence of clandestine clearance. Confiscation was set aside based on precedent where intent to remove goods was not proven. Appeal allowed with consequential benefit.