CESTAT, Mumbai: Third Party Records Cannot Form Basis of Clandestine Removal - 13.04.2022

Customs, Excise & Service Tax Appellate Tribunal, Mumbai has observed that records of the third party cannot form the basis of clandestine removal, unless corroborated by independent evidence.

Tags : Customs Excise & Service Tax Appellate Tribunal clandestine removal corroborated

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