https://www.taxtmi.com/caselaws?id=255473 The Tribunal allowed the appeal, determining that the imported goods were correctly warehoused under section 49 of the Customs Act, not section 59. The mis-declaration allegations were dropped, and the goods were held pending proceedings under section 49, leading to the request for conversion of the warehousing bill of entry into a home consumption bill of entry. The Tribunal upheld the appellant's argument, emphasizing that the case fell under section 49, ultimately allowing the appeal based on this interpretation. en-us Thu, 11 Dec 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255473 The Tribunal allowed the appeal, determining that the imported goods were correctly warehoused under section 49 of the Customs Act, not section 59. The mis-declaration allegations were dropped, and the goods were held pending proceedings under section 49, leading to the request for conversion of the warehousing bill of entry into a home consumption bill of entry. The Tribunal upheld the appellant's argument, emphasizing that the case fell under section 49, ultimately allowing the appeal based on this interpretation. Case-Laws Customs Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255473