https://www.taxtmi.com/caselaws?id=373744 In clandestine removal disputes, seized records, electronic data, statements and other corroborative material may be relied on where they form a consistent chain, even if there are objections to search formalities or minor inconsistencies in witness evidence. Irregularities in the search process do not by themselves destroy the evidentiary value of the mahazar, pen drive, hard disks and private records when the materials remain mutually supportive. A retracted confession is not rejected absent proof of coercion, threat or duress, and may be used with corroboration to establish clandestine manufacture, suppression of production, undervaluation and receipt of extra consideration on a preponderance of probability. en-us Thu, 17 Jan 2019 00:00:00 +0530 Sat, 19 Jan 2019 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373744 In clandestine removal disputes, seized records, electronic data, statements and other corroborative material may be relied on where they form a consistent chain, even if there are objections to search formalities or minor inconsistencies in witness evidence. Irregularities in the search process do not by themselves destroy the evidentiary value of the mahazar, pen drive, hard disks and private records when the materials remain mutually supportive. A retracted confession is not rejected absent proof of coercion, threat or duress, and may be used with corroboration to establish clandestine manufacture, suppression of production, undervaluation and receipt of extra consideration on a preponderance of probability. Case-Laws Central Excise Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373744