https://www.taxtmi.com/caselaws?id=195809 Admissions in an un-retracted statement, supported by surrounding circumstances and absence of documentary proof, were treated as sufficient to establish clandestine removal of stainless steel ingots and flats. On that basis, the duty demand and equal penalty were upheld because the goods were found without duty-paying documents and the statements corroborated unlawful clearance and movement. The confiscation was sustained, but the redemption fine and personal penalties were reduced on the ground that the original monetary consequences were excessive in light of the value of the seized goods and the duty liability. en-us Thu, 19 Jan 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195809 Admissions in an un-retracted statement, supported by surrounding circumstances and absence of documentary proof, were treated as sufficient to establish clandestine removal of stainless steel ingots and flats. On that basis, the duty demand and equal penalty were upheld because the goods were found without duty-paying documents and the statements corroborated unlawful clearance and movement. The confiscation was sustained, but the redemption fine and personal penalties were reduced on the ground that the original monetary consequences were excessive in light of the value of the seized goods and the duty liability. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195809