2010 (11) TMI 204

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.... learned Magistrate dismissed the petition. Petition is filed under Section 482 of Code of Criminal Procedure to quash Annexure A19 order and to get interim custody of the liquor. 2. Standing Counsel appearing for the petitioner, learned Public Prosecutor and the learned counsel appearing for third respondent who got themselves impleaded were heard. 3. Chapter IX of Customs Act 1967 deals with Warehousing. Under Section 57, any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs, may appoint public warehouses wherein dutiable goods may be deposited. Under Section 58, at any warehousing station, the Assistant Commissioner of Customs or Deputy Commissioner of Customs may license private....

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....ny goods therefrom without the permission of the proper officer. Section 64 deals with the right of the owner to deal with warehoused goods. Section 67 provides for removal of goods from one warehouse to another. Under the said section, the owner of any warehoused goods may, with the permission of the proper officer, remove them from one warehouse to another subject to such conditions as may be prescribed for the due arrival of the warehoused goods at the warehouse to which removal is permitted. 4. Therefore when Section 58 and 59 of Customs Act enables the importer of any goods to deposit imported dutiable goods on executing necessary bond binding him as provided therein, Section 67 enables the owner of such goods to remove the goo....

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....Rule 13 deals with licenses for possession, use or sale of foreign liquor. It provides that licences for the possession and sale of foreign liquor or for possession or use of foreign liquor shall be of the descriptions and in the forms appended to the rule mentioned thereafter. Rule 3A provides that notwithstanding anything to the contrary in the rules, hotels having not less than three star classification and possessing a licence in form FL 3 are permitted to purchase foreign made foreign liquor direct from the Customs Bonded Warehouse, on payment of an additional annual rental of Rs. 20,000/- (rupees twenty thousand only) and an application to the Excise Commissioner for that purpose. 6. The foreign made foreign liquor seized in t....