Case Law Details
Case Name : Siddhnath Shipping Vs C C Kandla (CESTAT Ahmedabad)
Related Assessment Year :
Courts :
All CESTAT CESTAT Ahmedabad
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Siddhnath Shipping Vs C C Kandla (CESTAT Ahmedabad)
Duty demand in clandestine clearance unsustainable as no physical movement/ diversion was established
Introduction: In the case of Siddhnath Shipping Vs C C Kandla, the CESTAT Ahmedabad addressed a duty demand issue related to clandestine clearance. The tribunal held that if there is no established physical movement or diversion of goods and the demand is based solely on documents, it cannot be sustained. Duty demands wit
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