Duty demand unsustainable in Clandestine Clearance without Physical Movement/Diversion

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 without conclusive evidence are not sustainable. Analysis: Shri Shailesh B. Bhagat, the proprietor of M/s Siddhnath Shipping, ...