https://www.taxtmi.com/caselaws?id=551 Unauthenticated documents such as a computer-generated premium sheet, katcha slips and loading slips are insufficient, by themselves, to prove under-valuation or clandestine removal unless supported by valid seizure material, reliable corroboration and proof of extra consideration or actual removal of goods. Contemporaneous records like dispatch documents, transit papers, pass-out slips, time-office records and insurance particulars can rebut such allegations when they remain consistent with declared clearances. Where the principal duty demand fails for lack of credible evidence, related confiscation, interest and penalties cannot survive. en-us Mon, 09 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=551 Unauthenticated documents such as a computer-generated premium sheet, katcha slips and loading slips are insufficient, by themselves, to prove under-valuation or clandestine removal unless supported by valid seizure material, reliable corroboration and proof of extra consideration or actual removal of goods. Contemporaneous records like dispatch documents, transit papers, pass-out slips, time-office records and insurance particulars can rebut such allegations when they remain consistent with declared clearances. Where the principal duty demand fails for lack of credible evidence, related confiscation, interest and penalties cannot survive. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=551