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    <title>2018 (1) TMI 365 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside impugned orders confirming demands for clandestine removal of goods against the appellants. The lack of direct evidence linking the appellants to the alleged activities, coupled with insufficient verification and corroborative evidence, rendered the proceedings unsustainable. Emphasizing the necessity of substantial and reliable evidence in such cases, the Tribunal highlighted the importance of conducting thorough investigations and presenting tangible proof to support allegations of clandestine activities. The appeals were allowed, underscoring the significance of concrete evidence in dismissing claims solely based on third-party evidence without direct verification.</description>
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