1996 (8) TMI 231

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.... the Respondents. [Order per : V.P. Gulati, Member (T)]. -  The point that arises for consideration in the appeal relates to the grant of refund in respect of the goods which are warehoused and which have been claimed to be not available at the time of clearance of the goods from the warehouse. Claim has been made in terms of Section 23 of the Customs Act, 1962. 2. The learned C....

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....d DR. 4. We have considered the pleas made by both the sides. We observe that the appellants' goods have been warehoused and consequently the warehousing provisions will come into play in the case of the appellants and the appellants are liable to pay duty in terms of warehousing provisions and the bond executed by them in respect of goods which are not accounted for. In terms of the bond ....