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Difference between the financial statement and ER-1 returns, insufficient to prove alleged clandestine removal: CESTAT

Update / Judgement Date

27 May 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has rejected allegations of clandestine removal of goods, ruling that mere discrepancies between financial statements and ER-1 returns are insufficient to establish such charges. The order prevents arbitrary duty demands, stressing that more concrete evidence is required to prove clandestine activities.