2002 (12) TMI 380

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....ar, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The appellant, a Public Sector Petroleum Unit, imports consignments at Haldia Port and effects clearance of the same and takes delivery of the imported cargo into their 'bonded warehouse tanks' after filing Bill of Entry for warehousing under the provisions of Section 59 and 60 of the Customs Act. Certain consignments are ....

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....rai 303.562 T2849 26-2-99 Mughalsarai 83.797 T2889 26-2-99 Mughalsarai 7478.799 T2861 26.2.99 Mughalsarai 1800.853 T2734 17-2-99 BPCL/Budge Budge 1535.364 These home consumption Ex-Bond Bills of Entry were submitted to Calcutta Custom House, were assessed for the quantity of oil removed from the bonded tanks and released thereafter to be sent t....

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....on of TOPs were not bonded warehouses for customs purposes, he confirmed the demands by rejecting the plea of limitation and imposed penalty under Section 114A of the Custom Act, 1962. 3. After hearing both sides and considering the material including the applications on the basis of which the bonded warehouse licences were issued for the tanks at Haldia, it is found :- (a)  &....

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.... day, had been paid. The imported oil was pumped into the pipe line along with the indigenous petroleum products to Barauni, Kanpur and other TOPs. The imported HSD as in this case were actually/physically removed, on the dates they were pumped out of the tank into the pipe line. That would be the date of the actual physical removal of the goods from the bonded warehouse as per the relevant date a....