Clandestine Removal and Evidentiary Failure

In a decisive ruling, CESTAT Kolkata has dismantled a clandestine removal demand built solely on third-party evidence and untested statements. 

The Tribunal held that serious allegations of evasion require cogent, corroborative evidence,mere reliance on third-party documents or investigation reports is insufficient. 

Crucially, failure to comply with Section 9D procedures renders statements legally inadmissible. The ruling reinforces that evidentiary discipline, not suspicion, must anchor excise enforcement.