https://www.taxtmi.com/caselaws?id=114676 Clandestine clearance allegations based on private diaries, retracted statements and assumptions require independent corroboration before duty demand, confiscation or penalties can be sustained. The Tribunal noted that immediately retracted statements were not voluntary, the diary symbols were interpreted without adequate support from the records, and no buyer evidence showed receipt of goods different from those invoiced. On that basis, the material was treated as insufficient because suspicion cannot replace proof and non-accountal alone does not establish intent to evade duty. The discussion therefore emphasises that clandestine manufacture or removal must be supported by clear corroborative evidence. en-us Tue, 09 Nov 2004 00:00:00 +0530 Fri, 18 May 2012 18:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114676 Clandestine clearance allegations based on private diaries, retracted statements and assumptions require independent corroboration before duty demand, confiscation or penalties can be sustained. The Tribunal noted that immediately retracted statements were not voluntary, the diary symbols were interpreted without adequate support from the records, and no buyer evidence showed receipt of goods different from those invoiced. On that basis, the material was treated as insufficient because suspicion cannot replace proof and non-accountal alone does not establish intent to evade duty. The discussion therefore emphasises that clandestine manufacture or removal must be supported by clear corroborative evidence. Case-Laws Central Excise Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114676