TaxTMI 
TaxTMI 
1999 (7) TMI 369
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....pondents factory. Some goods to be supplied as spares and therefore not requiring in processing were also received in Bombay. The respondent requested the Assistant Commissioner to keep these in the Customs bonded warehouse with seal at Bombay, without payment of duty in advance as was required by law at that time, till they could be exported along with the machinery under fabrication at Faridabad. The Assistant Collector permitted the goods to be stored in the warehouse subject to the approval of the Additional Collector. The Additional Collector allowed the goods to be kept in warehouse subject to the fulfilment of the conditions prescribed in Notification 10/90. Subsequently notice was issued as to why the goods should not be confiscated....
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....onal Collector himself records that warehousing was allowed subject to fulfilment of conditions prescribed in Notification 10/93. This notification specifies the purposes of sub-clause (v) of clause (a) of sub-section (1) of Section 61 of the Act, various categories of the goods. One of these is goods meant for re-export. The specification of the goods in the notification itself was required in Section 61(1) which provides that goods so notified which could be kept in a bonded warehouse without payment of duty. This basis for the appeal fails. 5. Even if we accept that the Additional Collector, either erroneously permitted deposit of goods or permitted it to the fulfilment of a condition which was not fulfilled, the net result would b....