Clandestine Removal cannot be established on the basis of Third Party’s Records: CESTAT [Read Order]

Clandestine Removal - Established - Third Party’s Records - CESTAT - Taxscan

The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that clandestine removal cannot be established on the basis of a third party’s records. The appellants are engaged in the process of obtaining goods and materials by breaking ships, boats, and other floating structures. DGCEI gathered intelligence that indicates…

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