https://www.taxtmi.com/caselaws?id=104465 Confiscation for alleged clandestine removal and non-accompaniment of gate pass documents was not sustainable where the record showed only discrepancies and procedural lapses, and there was no independent or corroborative evidence of a double transaction or intent to evade duty. The goods were otherwise duty-paid, so mere suspicion could not justify confiscation of the goods or the tempo, and that portion was set aside. The penalty was also found excessive in the facts, because the lapse was technical rather than deliberate, but some penal consequence was still warranted, so the penalty was reduced. en-us Wed, 03 Jan 2001 00:00:00 +0530 Wed, 29 Feb 2012 12:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104465 Confiscation for alleged clandestine removal and non-accompaniment of gate pass documents was not sustainable where the record showed only discrepancies and procedural lapses, and there was no independent or corroborative evidence of a double transaction or intent to evade duty. The goods were otherwise duty-paid, so mere suspicion could not justify confiscation of the goods or the tempo, and that portion was set aside. The penalty was also found excessive in the facts, because the lapse was technical rather than deliberate, but some penal consequence was still warranted, so the penalty was reduced. Case-Laws Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104465