Clandestine removal of goods can not be alleged on the basis of bilties/GRs recovered from transporters
February 18, 2019
Excise/Custom, High Courts
Clandestine removal of goods without payment of excise duty can not be alleged on the basis of bilties/GRs recovered from transporters without conducting any investigation. – HC ABCAUS Case Law Citation: ABCAUS 2789 (2019) (02) HC The respondent-assessee was a company registered under the Indian Companies Act and was …