In Brief
The Supreme Court examined whether customs and excise authorities could sustain an allegation of clandestine removal of Polyester Texturised Yarn based solely on an officer's statement without independent evidence. The High Court had upheld the tribunal's dismissal of the revenue's claims. The Supreme Court held that such conclusions are untenable when founded solely on unverified statements. It remitted the matter to the tribunal, requiring the revenue to be given a fair opportunity to file a technical counter-report and emphasizing that the officer's statement alone cannot sustain a finding without corroborating evidence of differential quantity. The tribunal was also directed not to impose pre-deposit of dues as a condition for appeal.
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