Duty Demand Quashed: No Evidence for Clandestine Goods Removal

Asian Plywood Industries Private Limited Vs Commissioner of CGST & Excise (CESTAT Kolkata) The demand of Customs duty quashed on ground of the absence of corroborative evidence for the clandestine removal of goods Facts- Asian Plywood Industries Private Limited, the appellant assessee was engaged in the manufacturing and trading of plywood, flush doors, and blackboard. Documents were seized by the investigating team from the residence of the accountant of assessee who had stated how the Books of Account are being maintained for the manufacturing activity of the assessee and based on those ...