Clandestine Goods Removal Case: Non-Compliance with Section 9D of Central Excise Act and Section 138B of Customs Act. https://www.taxtmi.com/highlights?id=65673 Clandestine removal of finished goods - third party evidences/corroborative evidences or not - departmental investigating agencies as well as the adjudicating agencies have not yet started observing compliance of mandatory statutory provisions i.e. section 9D of Central Excise Act, 1944 and section 138 B of Customs Act, 1962 without which the statement recorded at the stage of inquiry / investigation will not be relevant for the purpose of proving the truth of requisite facts during prosecution. - AT en-us Sat, 17 Sep 2022 13:30:27 +0530 Sat, 17 Sep 2022 13:30:27 +0530 TaxTMI RSS Generator Clandestine Goods Removal Case: Non-Compliance with Section 9D of Central Excise Act and Section 138B of Customs Act. https://www.taxtmi.com/highlights?id=65673 Clandestine removal of finished goods - third party evidences/corroborative evidences or not - departmental investigating agencies as well as the adjudicating agencies have not yet started observing compliance of mandatory statutory provisions i.e. section 9D of Central Excise Act, 1944 and section 138 B of Customs Act, 1962 without which the statement recorded at the stage of inquiry / investigation will not be relevant for the purpose of proving the truth of requisite facts during prosecution. - AT Highlights Central Excise Sat, 17 Sep 2022 13:30:27 +0530 https://www.taxtmi.com/highlights?id=65673