https://www.taxtmi.com/caselaws?id=121516 Imported goods brought into a registered warehouse under customs endorsement and certification, with the warehouse bills of entry later cancelled by the proper jurisdictional officer, could not support a duty demand against the importer on the facts stated. The text further notes that no proceedings were taken against the customers who had already availed credit, which reinforced the conclusion that the demand was unsustainable. Correspondingly, the penalty under Section 11AC of the Central Excise Act, 1944 and the invocation of Rule 173Q(bbb) were also found not supportable, and the appeal was allowed. en-us Fri, 23 Mar 2007 00:00:00 +0530 Tue, 31 Jul 2012 12:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121516 Imported goods brought into a registered warehouse under customs endorsement and certification, with the warehouse bills of entry later cancelled by the proper jurisdictional officer, could not support a duty demand against the importer on the facts stated. The text further notes that no proceedings were taken against the customers who had already availed credit, which reinforced the conclusion that the demand was unsustainable. Correspondingly, the penalty under Section 11AC of the Central Excise Act, 1944 and the invocation of Rule 173Q(bbb) were also found not supportable, and the appeal was allowed. Case-Laws Central Excise Fri, 23 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121516