https://www.taxtmi.com/caselaws?id=107501 Allegations of clandestine removal of imported waste paper failed where the only supporting material was a company official's statement and that statement was found unreliable. With the evidentiary foundation removed, the customs duty demand based on the impugned order could not stand. Consistent yield figures across several years further supported the explanation that any shortage resulted from normal process loss rather than clandestine disposal of raw material. The impugned order was therefore unsustainable on the available evidence. en-us Tue, 01 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 18:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107501 Allegations of clandestine removal of imported waste paper failed where the only supporting material was a company official's statement and that statement was found unreliable. With the evidentiary foundation removed, the customs duty demand based on the impugned order could not stand. Consistent yield figures across several years further supported the explanation that any shortage resulted from normal process loss rather than clandestine disposal of raw material. The impugned order was therefore unsustainable on the available evidence. Case-Laws Central Excise Tue, 01 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107501