https://www.taxtmi.com/caselaws?id=451220 Duty demand concerning imported second-hand steel mill machinery in bonded warehousing was analysed: goods in 264 cases were held not to have been warehoused in the notified public bonded warehouse because they were unloaded and stored outside the notified area with Superintendent permission, so customs duty and interest demands on those 264 cases were quashed. Missing 27 cases were found to have been unauthorisedly removed from the notified warehouse and factory premises, sustaining liability for customs duty and interest on those 27 cases. A penalty for unauthorised removal under the customs code was upheld against the importer. en-us Wed, 20 Mar 2024 00:00:00 +0530 Wed, 21 Jan 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451220 Duty demand concerning imported second-hand steel mill machinery in bonded warehousing was analysed: goods in 264 cases were held not to have been warehoused in the notified public bonded warehouse because they were unloaded and stored outside the notified area with Superintendent permission, so customs duty and interest demands on those 264 cases were quashed. Missing 27 cases were found to have been unauthorisedly removed from the notified warehouse and factory premises, sustaining liability for customs duty and interest on those 27 cases. A penalty for unauthorised removal under the customs code was upheld against the importer. Case-Laws Customs Wed, 20 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451220