https://www.taxtmi.com/caselaws?id=207706 The judgment in this case concluded that the notice under Section 72 of the Customs Act was not valid as the goods had been transferred to the Duty Free Shop within the permissible warehousing period. It was held that the requirement for extending the warehousing bond period did not apply once goods were moved to the Duty Free Shop. The court clarified that the Duty Free Shop, although licensed under Section 58, did not operate as a bonded warehouse subject to the same provisions. The appeal was allowed, affirming the appellant's compliance with the license terms and Customs Act. en-us Thu, 11 Nov 2010 00:00:00 +0530 Thu, 22 Dec 2011 06:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207706 The judgment in this case concluded that the notice under Section 72 of the Customs Act was not valid as the goods had been transferred to the Duty Free Shop within the permissible warehousing period. It was held that the requirement for extending the warehousing bond period did not apply once goods were moved to the Duty Free Shop. The court clarified that the Duty Free Shop, although licensed under Section 58, did not operate as a bonded warehouse subject to the same provisions. The appeal was allowed, affirming the appellant's compliance with the license terms and Customs Act. Case-Laws Customs Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207706