https://www.taxtmi.com/caselaws?id=203836 Imported foreign liquor already placed in the customs warehousing regime may be moved from one bonded warehouse to another with the proper officer's permission, and remains under customs control during that transit. On that basis, Excise authorities cannot seize the goods while they are in lawful warehouse-to-warehouse transfer under the Customs Act. Any later delivery to an FL-3 licensee must still comply with the Kerala Abkari law and the Foreign Liquor Rules. The court therefore restored interim custody of the seized liquor, holding that the refusal of custody was unsustainable. en-us Mon, 15 Nov 2010 00:00:00 +0530 Sat, 28 May 2011 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203836 Imported foreign liquor already placed in the customs warehousing regime may be moved from one bonded warehouse to another with the proper officer's permission, and remains under customs control during that transit. On that basis, Excise authorities cannot seize the goods while they are in lawful warehouse-to-warehouse transfer under the Customs Act. Any later delivery to an FL-3 licensee must still comply with the Kerala Abkari law and the Foreign Liquor Rules. The court therefore restored interim custody of the seized liquor, holding that the refusal of custody was unsustainable. Case-Laws Customs Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203836