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warehouse under lock and key of customs authorities-
Clandestine removal of goods without paying of assessed
duty-Whether constituted 'smuggling ... assessment of duty
but also where there is a clandestine removal without
payment of the assessed duty. In a case
Supreme Court of India
records. He contended that there was no clandestine
removal and the said tin containers are still lying in the factory ... Second issue dealt with by the Collector pertains to
clandestine removal of Tin containers. We have heard the learned
Counsel
Customs, Excise and Gold Tribunal - Bangalore
Central Excise Rules which pre-supposes clandestine removal, and that
consequently, the show cause notice having been issued under Rule ... could be enforced only if there were surreptitious or
clandestine removals and that in their case, the goods which were
Customs, Excise and Gold Tribunal - Delhi
dated 12.01.1998 on the ground of clandestine removal. It is the
case of the appellant that the Revenue has proceeded ... dated 6.9.2001 TGL Poshak
Corporation, Hyderabad. v. CCE, Hyderabad, Clandestine removal
alleged on the basic of private registers maintained
Customs, Excise and Gold Tribunal - Bangalore
Excise Rules,
1944 in as much as they made clandestine removals of excisable goods
without issue of proper gate passes ... along taken stand that there had been no clandestine removal of goods
manufactured by them without payment of excise duty
Customs, Excise and Gold Tribunal - Delhi
register
not tallying amounted to clandestine removal from the factory. He
further pointed out to several remarks in the private ... register could
not be taken as a document affecting clandestine removal of the
finished goods. He contended that the details
Customs, Excise and Gold Tribunal - Delhi
substantiate the charge of suppression of production and clandestine
removal of excisable goods against the noticees. The noticees
maintained statutory ... made any enquiry to substantiate the charge of clandestine removal by
producing any corroborative evidence to establish suppression of
production
Customs, Excise and Gold Tribunal - Delhi
allegation of shortages. However, on the question of clandestine
removal and on the question of the quantum of duty confirmed ... Explosives
Act and that such a huge quantity of clandestine removal cannot be
removed without due insurance under the various
Customs, Excise and Gold Tribunal - Tamil Nadu
were found to be the reason for confirming the clandestine
removal. He submits that the salesman who sold these goods ... department had failed to establish
the manufacture and clandestine removal of the final goods as in the
following cases
Customs, Excise and Gold Tribunal - Tamil Nadu
dispute relates to the alleged suppression of production and
clandestine removal; that the proceedings were initiated by issue ... that the
demand on the basis of clandestine removal should be based on
conclusive and tangible evidence including excess consumption
Customs, Excise and Gold Tribunal - Delhi
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