https://www.taxtmi.com/caselaws?id=1915 Clandestine removal may be proved through cumulative oral and documentary evidence on a preponderance of probabilities, and retracted statements do not necessarily displace corroborated records. Where invoices described hank yarn but records and witness evidence showed clearance of cone yarn, duty liability followed. A closely held buyer under common family control and management may be treated as a related person by lifting the corporate veil for valuation, and suppression can justify invocation of the extended limitation period. Manufacturer penalties were sustained where clandestine removal was established, while personal penalties on officers required specific findings of physical involvement; a penalty on the purchasing concern was upheld where it procured non-duty-paid goods. en-us Mon, 30 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1915 Clandestine removal may be proved through cumulative oral and documentary evidence on a preponderance of probabilities, and retracted statements do not necessarily displace corroborated records. Where invoices described hank yarn but records and witness evidence showed clearance of cone yarn, duty liability followed. A closely held buyer under common family control and management may be treated as a related person by lifting the corporate veil for valuation, and suppression can justify invocation of the extended limitation period. Manufacturer penalties were sustained where clandestine removal was established, while personal penalties on officers required specific findings of physical involvement; a penalty on the purchasing concern was upheld where it procured non-duty-paid goods. Case-Laws Central Excise Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1915