https://www.taxtmi.com/caselaws?id=330122 Where goods are cleared to an up-country warehouse, the duty position depends on compliance with the prescribed re-warehousing procedure. The assessee failed to produce countersigned or duly endorsed re-warehousing certificates within the required time and did not provide reliable proof that the goods had been received back or re-warehoused. In the absence of the mandatory documentary evidence required by the rules, the authorities were justified in treating the goods as not duly accounted for and in sustaining the duty demand. The duty demand was upheld. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 18 Jul 2016 13:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330122 Where goods are cleared to an up-country warehouse, the duty position depends on compliance with the prescribed re-warehousing procedure. The assessee failed to produce countersigned or duly endorsed re-warehousing certificates within the required time and did not provide reliable proof that the goods had been received back or re-warehoused. In the absence of the mandatory documentary evidence required by the rules, the authorities were justified in treating the goods as not duly accounted for and in sustaining the duty demand. The duty demand was upheld. Case-Laws Central Excise Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330122