https://www.taxtmi.com/caselaws?id=51803 Allegations of clandestine manufacture and removal must be proved by cogent, tangible evidence; a notional duty demand based on an unproved understanding with a manufacturers' association was unsustainable, so the demand and related equal penalty were set aside. Confiscation of 9 pouching machines also failed because actual use of the machines was not established, and confiscation of cash was unjustified since there was no reliable proof that it represented sale proceeds of smuggled goods within the relevant customs provision. The penalties on the proprietors were set aside as unnecessary where the firms had already been penalised, while the landlord's penalty was reduced and the accountant's penalty sustained. en-us Mon, 05 Aug 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51803 Allegations of clandestine manufacture and removal must be proved by cogent, tangible evidence; a notional duty demand based on an unproved understanding with a manufacturers' association was unsustainable, so the demand and related equal penalty were set aside. Confiscation of 9 pouching machines also failed because actual use of the machines was not established, and confiscation of cash was unjustified since there was no reliable proof that it represented sale proceeds of smuggled goods within the relevant customs provision. The penalties on the proprietors were set aside as unnecessary where the firms had already been penalised, while the landlord's penalty was reduced and the accountant's penalty sustained. Case-Laws Central Excise Mon, 05 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51803