https://www.taxtmi.com/caselaws?id=345479 The case involved allegations of clandestine removal of goods without payment of duty and procedural lapses in export documentation. The Member (Judicial) set aside the duty demand due to lack of evidence for clandestine removal, while imposing a penalty for procedural lapses. The Member (Technical) upheld the duty demand and penalty, citing procedural non-compliance and lack of proof of export. The case concluded with a difference of opinion between the Members on the imposition of duty and penalty, leading to the framing of specific points for further consideration. en-us Fri, 26 May 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345479 The case involved allegations of clandestine removal of goods without payment of duty and procedural lapses in export documentation. The Member (Judicial) set aside the duty demand due to lack of evidence for clandestine removal, while imposing a penalty for procedural lapses. The Member (Technical) upheld the duty demand and penalty, citing procedural non-compliance and lack of proof of export. The case concluded with a difference of opinion between the Members on the imposition of duty and penalty, leading to the framing of specific points for further consideration. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345479