Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT

HomeIndirect TaxesClandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT

Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT

Indirect Taxes

Published on

17/04/2026

By Mariya Paliwala

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The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that allegations of clandestine manufacture and removal cannot be sustained merely on assumptions, private records, or uncorroborated statements, setting aside a central excise demand of over ₹3.03 crore along with penalties. The bench of Ashok Jindal (Judicial Member) and K.Anpazhakan…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Clandestine Removal Cannot Be Alleged Without Concrete Evidence: CESTAT

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