https://www.taxtmi.com/caselaws?id=120953 Unretracted and consistent admissions of clandestine clearance, supported by admitted shortages of finished fabrics and voluntary part-payment of duty, were sufficient to sustain the duty demand and penalty without buyer-wise corroboration. By contrast, confiscation of seized fabrics was not justified where the record showed only part of the goods were under process and there was no evidence of intended illicit removal; suspicion from earlier alleged clandestine removals could not replace proof of intended clearance without duty payment. en-us Fri, 09 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120953 Unretracted and consistent admissions of clandestine clearance, supported by admitted shortages of finished fabrics and voluntary part-payment of duty, were sufficient to sustain the duty demand and penalty without buyer-wise corroboration. By contrast, confiscation of seized fabrics was not justified where the record showed only part of the goods were under process and there was no evidence of intended illicit removal; suspicion from earlier alleged clandestine removals could not replace proof of intended clearance without duty payment. Case-Laws Central Excise Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120953