Circular No. 128/95-Cus. clarified: Private vs Public Warehouses u/s 45 of Customs Act, 1962; Appellant wins case.

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....Warehousing - Applicability of Circular No. 128/95-Cus. - Applicability to private sector warehouses or public sector warehouse - In view of the clear distinction between the two sectors, mandate of Section 45 of Customs Act, 1962 and finding of no prejudice caused to Revenue, appellant succeeds on all these grounds - AT....