Customs warehouse control meant no pre-deposit requirement, and appeals dismissed for non-compliance were restored.

Goods remaining in a customs warehouse and under customs control were treated as not attracting the pre-deposit requirement under section 129E of the Customs Act, 1962, because section 62(2) restricted entry into or removal of warehoused goods without permission of the proper officer. On that basis, the dismissal of the appeals for non-compliance was set aside and the appeals were restored to their original numbers.

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Issues: Whether the requirement of pre-deposit under section 129E of the Customs Act, 1962 applied to goods lying in a customs warehouse and, if not, whether the appeals dismissed for non-compliance were liable to be restored.

Analysis: The goods concerned remained in the customs warehouse and continued to be under the control of the customs authorities. Section 62(2) of the Customs Act, 1962, which restricts entry into or removal of warehoused goods without permission of the proper officer, supported the view that such goods were still within customs control. On that footing, the statutory pre-deposit condition was held not to arise.

Conclusion: The dismissal order for non-compliance was set aside and the appeals were restored to their original numbers.

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