2005 (7) TMI 444

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....for B.R. Thakkar, P.C. Bhatt, R.K. Sharma and J.K. Rai, for the Appellant. Shri K.K. Srivastav, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - The above appeals arise out of the order of the Commissioner of Central Excise and Customs, Surat confiscating 2356.595 metric tonnes of Crude Calcium Borate valued at little over Rs. 2.23 crores imported by M/s. Nariman Point Ch....

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....ithout payment of Customs duty under bond for rewarehousing in the Public Bonded Warehouse, brought 2356.595 metric tonnes of Crude Calcium Borate to their factory premises at Umbergaon without filing an ex-bond Bill of Entry for home consumption and without payment of Customs duty. Thus they rendered the goods (2356.595 MTs) liable to confiscation and the individuals concerned and NPCI have rende....

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....here was sufficient space to store the goods in the CWC was not available, the goods should have been taken to the factory of the importer on payment of customs duty. The impugned goods are correctly held liable to confiscation. However, considering the fact that the goods were temporarily stored in the factory premises and have not been utilized by the importer in production and considering the t....

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....112(a) is not imposable. At best they could have been penalized under Section 112(g)(sic). This apart the circumstances under which bonded goods were allowed to be stored in non-bonded premises call for a lenient view. It is not that a penalty under Section 112(h)(sic) is mandatory. The Officers have taken the decision just to ease the situation and not with any mala fides. In view of this, we do ....