Clandestine removal charge, on incomplete/ inconsistent record, unsustainable

Rajhans Impex Pvt Ltd Vs C.C.- Mundra (CESTAT Ahmedabad) Charges of clandestine removal cannot be sustained as the evidences brought into the record by the department are incomplete, inconsistent and not a reliable piece of evidence. Facts- The appellant is engaged in the manufacture of Brass Rods. The scrutiny of the documents revealed that the appellant cleared Brass and Copper Alloys Rods to 100% EOUs and SEZ and availed the benefit of Deemed Exports and subsequently claimed Advance Authorization from the DGFT, for duty-free import of raw materials i.e., Brass/ Copper Scrap/ Zinc Scrap. It ...