https://www.taxtmi.com/caselaws?id=243940 Liquor transported as bonded cargo from one customs bonded warehouse to another remained under customs control under the Customs Act, 1962, so it was not covered by Rule 3 of the Kerala Liquor Transit Rules, 1975. A transit permit was therefore not required, and proceedings under the Abkari Act were unsustainable. Because the consignment was moving under customs documents and bonded trucking procedure while still in customs custody, State Excise officers had no jurisdiction to seize the goods or vehicle or register a case on that basis. The seizure and consequential action were without jurisdiction and liable to be set aside. en-us Wed, 14 Nov 2012 00:00:00 +0530 Thu, 13 Feb 2014 13:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243940 Liquor transported as bonded cargo from one customs bonded warehouse to another remained under customs control under the Customs Act, 1962, so it was not covered by Rule 3 of the Kerala Liquor Transit Rules, 1975. A transit permit was therefore not required, and proceedings under the Abkari Act were unsustainable. Because the consignment was moving under customs documents and bonded trucking procedure while still in customs custody, State Excise officers had no jurisdiction to seize the goods or vehicle or register a case on that basis. The seizure and consequential action were without jurisdiction and liable to be set aside. Case-Laws Customs Wed, 14 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243940