https://www.taxtmi.com/caselaws?id=101640 Cancellation of the private bonded warehouse licence was unsustainable because Regulation 7 had been rescinded and the alleged breach rested on a non-existent condition; prior departmental permission for assembly and installation also defeated reliance on absence of an EPCG licence. Customs duty, interest, penalty and confiscation could not be sustained merely because warehoused capital goods were unpacked, assembled or installed in bond, since that did not amount to ex-bond clearance or clearance for home consumption. The demand was further vitiated by jurisdictional defect and denial of natural justice, and the pending ex-bond bills of entry were required to be assessed according to law. en-us Wed, 16 Jan 2002 00:00:00 +0530 Fri, 10 Feb 2012 15:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101640 Cancellation of the private bonded warehouse licence was unsustainable because Regulation 7 had been rescinded and the alleged breach rested on a non-existent condition; prior departmental permission for assembly and installation also defeated reliance on absence of an EPCG licence. Customs duty, interest, penalty and confiscation could not be sustained merely because warehoused capital goods were unpacked, assembled or installed in bond, since that did not amount to ex-bond clearance or clearance for home consumption. The demand was further vitiated by jurisdictional defect and denial of natural justice, and the pending ex-bond bills of entry were required to be assessed according to law. Case-Laws Central Excise Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101640