https://www.taxtmi.com/caselaws?id=113039 Unretracted inculpatory statements, when corroborated by contemporaneous loading slips, transport records and surrounding circumstances, can establish clandestine clearance. The document notes that movement of goods was reflected in transporter records, duty had been paid only on some slips, and the director admitted removal of goods without duty payment. A later affidavit did not displace the evidentiary value of the earlier statements. On this material, clandestine removal was treated as proved, and the connected duty and penalty liabilities were upheld. en-us Thu, 03 Jun 2004 00:00:00 +0530 Thu, 03 May 2012 14:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113039 Unretracted inculpatory statements, when corroborated by contemporaneous loading slips, transport records and surrounding circumstances, can establish clandestine clearance. The document notes that movement of goods was reflected in transporter records, duty had been paid only on some slips, and the director admitted removal of goods without duty payment. A later affidavit did not displace the evidentiary value of the earlier statements. On this material, clandestine removal was treated as proved, and the connected duty and penalty liabilities were upheld. Case-Laws Central Excise Thu, 03 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113039