2004 (11) TMI 397

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....L. Rawal, Sr. Advocate with K.S. Karanth, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the Commissioner (Appeals)'s order holding that the goods had not been warehoused but had been kept in the custody of the appellants and, therefore, the rate of duty will be in terms of Section 15(1)(a) of the Customs Act and to be calculated as on t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rent. The facts of the case in Kesoram Rayon case was with regard to the goods which had been bonded in the warehouse in terms of Section 68 of the Act. He submits that in such a situation, the Apex Court had held that the rate of duty shall be as applicable on the date on which the goods are cleared from a warehouse under Section 68 of the Act and as laid down under section 15(1)(b) of the Custom....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ption were presented by the importer, as provided in Section 15(1)(a) of the Customs Act. The Andhra Pradesh High Court had not passed any order in the Writ Petition No. 20554/2001, which is relied by the Revenue in the Memo of Appeal. The learned Sr. Counsel presented a copy of the order of the High Court in the said Writ Petition, which only states that the Writ Petition had been dismissed as wi....