TaxTMI 
TaxTMI 
2006 (6) TMI 326
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....rage terminal in Kakinada to be approved as the landing place under Section 8 of the Customs Act, 1962. This request was considered favourably by the Commissioner vide Public Notice No. 82/2001 dated 9-7-2001. The Commissioner also appointed the appellant as the Custodian under Section 45(1) of the Customs Act, 1962 of the imported goods vide Public Notice No. 83/2001 dated 9-7-2001. The appellants' facility was utilized by several importers. Most of the storage space was occupied by the consignments belonging to the appellants themselves. The Department felt that with the introduction of EDI and the requirement under Section 30 of the Customs Act for filing the manifest before arrival of the vessel by the Agent, there was no need for the f....
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....CDR for the Revenue. 4. The learned Advocates urged the following points :- (i) The learned Advocates invited our attention to the Public Notices issued by the Commissioner for declaration of their tanks as landing places and also the appointment of the appellants as Custodians of the Cargo under the relevant provisions of the Customs Act. The Public Notice No. 83/2001 has laid down certain conditions to be fulfilled for the appellants for acting as a Custodian of the imported cargo. The learned Advocate emphatically pointed out that none of the conditions stipulated in the Public Notice has been violated by the appellants. Even then, the Commissioner has taken action to terminate their Custodianship....
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....ank which are in their Custodianship. Further, it was stated that the appellants were not permitted to receive any further quantities into the tank w.e.f. 9-7-2005 and this letter cancel the Custodianship w.e.f 9-7-2005. In other words, the adjudication order is dated 20-10-2005, therefore even before the adjudication order was passed, the Assistant Commissioner has terminated the Custodianship. It was emphasised that the adjudication proceeding is just an eye-wash. It is like the execution first and trial thereafter. Thus, entire proceedings are bad, violative of the Principles of Natural Justice and nullity. (vii) Right to Trade is a Fundamental Right under Article 19(1)(g) of the Constitution of India. This right cannot be snatc....
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....doubt, under the Customs Act, the cargo should be cleared within 30 days. However, when the clearance is delayed for some reason or other, there is a provision to collect interest. It is not the case of the Revenue that the appellant had not paid the interest due in respect of delayed clearance. In any case, the delayed clearance cannot be a reason for terminating the Custodianship when it involves 16 huge tanks, which have been constructed at enormous cost. There is also no requirement that the cargo relating to each Bill of Lading should be stored in separate tanks. Such a condition is not stipulated in the Public Notice. The Commissioner has further stated that the cargo relating to different Bills of Lading get mixed up. This is also a ....