https://www.taxtmi.com/caselaws?id=759372 CESTAT Ahmedabad allowed the appeal of a 100% EOU against customs duty recovery and penalties for alleged clandestine clearance of short found goods. The tribunal held that Revenue failed to provide corroborative evidence beyond the director's statement, which was not cross-examined under section 9D of Central Excise Act, 1944. No investigation was conducted with the transporter or alleged buyers. The tribunal emphasized that Revenue must discharge the burden of proof with sufficient evidence to establish probability of goods removal, citing precedents including Vikram Cement case. The demand was deemed unsustainable and the impugned order was set aside. en-us Fri, 27 Sep 2024 00:00:00 +0530 Sat, 28 Sep 2024 11:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759372 CESTAT Ahmedabad allowed the appeal of a 100% EOU against customs duty recovery and penalties for alleged clandestine clearance of short found goods. The tribunal held that Revenue failed to provide corroborative evidence beyond the director's statement, which was not cross-examined under section 9D of Central Excise Act, 1944. No investigation was conducted with the transporter or alleged buyers. The tribunal emphasized that Revenue must discharge the burden of proof with sufficient evidence to establish probability of goods removal, citing precedents including Vikram Cement case. The demand was deemed unsustainable and the impugned order was set aside. Case-Laws Customs Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759372