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Department's Investigation on Alleged Clandestine Activities Lacked Depth; No Duty or Penalty Imposed Due to Insufficient Evidence.

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....Clandestine removal - the Department has not conducted any investigation other than recovery of these loose sheets and weighment record, from any of the buyers, suppliers, transporters etc.and also not done any forward and backward linkages of clandestine activities alleged to have been committed by the appellant - no duty and penalty on such allegation....