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    <title>1958 (10) TMI 1 - HIGH COURT OF JUDICATURE AT MADRAS</title>
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    <description>Excise officers&#039; removal of pledged tobacco was upheld because the evidence showed transfer between warehouses occurred on the surety&#039;s request and with excise permission, not by forcible break-open of the godown. Attachment of cheroot tobacco for duty due on beedi tobacco was also treated as lawful, as the excise scheme permitted attachment of goods in a bonded warehouse for recovery from the same dealer, even if pledged goods were affected. The suit failed because the plaintiff did not prove absence of good faith by the officers, and it was filed beyond the six-month period under Section 40, so statutory protection and limitation barred the claim.</description>
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    <pubDate>Thu, 09 Oct 1958 00:00:00 +0530</pubDate>
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      <title>1958 (10) TMI 1 - HIGH COURT OF JUDICATURE AT MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=42717</link>
      <description>Excise officers&#039; removal of pledged tobacco was upheld because the evidence showed transfer between warehouses occurred on the surety&#039;s request and with excise permission, not by forcible break-open of the godown. Attachment of cheroot tobacco for duty due on beedi tobacco was also treated as lawful, as the excise scheme permitted attachment of goods in a bonded warehouse for recovery from the same dealer, even if pledged goods were affected. The suit failed because the plaintiff did not prove absence of good faith by the officers, and it was filed beyond the six-month period under Section 40, so statutory protection and limitation barred the claim.</description>
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      <pubDate>Thu, 09 Oct 1958 00:00:00 +0530</pubDate>
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