2013 (1) TMI 476

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....kar, Supdt. (AR) Respondent Rep by:Shri Ramesh Ramamurthy, Adv. Per: P.R. Chandrasekharan: 1. The appeal and stay application are directed against Order-in-Appeal no. Goa/CUS/GSK/68/2010 dated 11/11/2010 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. 2. The brief facts of the case are as follows:- 2.1 The respondent, M/s India Tourism Development Corporation ....

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....ve removed the imported goods obtained duty free from the Chowgule warehouse to the duty free shop within the period specified in the bonds executed by them. 2.2 The case of the department is that the bond executed by them in respect of the goods stored in Chowgule warehouse should be kept valid even after the removal of the goods from the said warehouse till such time the goods are sold from t....

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.... be executed and the period of warehousing in indicated in the bond and even if the goods are removed from one warehouse to another, the respondent is required to renew the warehousing period in respect of the goods covered under a particular bond till such time the goods are sold. 4. The Ld. Counsel for the respondent submits that the requirement of executing bond and maintenance of inventory ....

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....in the duty free shop are governed by the terms and conditions of the licence issued and as per the terms and conditions of the licence "The licensee shall enter the receipts in the stock register to be maintained commodity-wise and separately for (a) goods imported by sea, (b) goods imported by air, (c) goods imported by post, (d) goods transferred from another warehouse, (e) goods transferred fr....