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2013 (11) TMI 245
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....harma, DR, for the Respondent. ORDER Shri Asthana, learned Advocate submits that the Adjudicating Authority acted contrary to Circular No. 128/95-Cus., dated 14-12-1995 in view of the decision of Hon'ble Andhra Pradesh High Court in the case of Sujana Steels Ltd. v. CCE, Hyderabad - 2002 (141) E.L.T. 343 (A.P.) where it has been held (Para 14 of the judgment) that guidelines of circular was ....
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.... or are transhipped in accordance with the provisions of Chapter VIII. Sub-section (2) of Section 45 cases certain responsibilities on the custodian who is approved under Sub-section (1) of Section 45 by the Commissioner. The said section does not specify about penal consequence of law. Once there is no penal consequence prescribed under the law and that has not been invoked in Para 35 of the impu....