2016 (11) TMI 897

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....ent : Mr. V. Haribabu ORDER Heard Mr. C. Manishankhar, learned counsel for the petitioner and Mr. V. Haribabu, learned Additional Government Pleader for the respondent. 2. The petitioner is a Private Limited Company having its registered Office at Navi Mumbai. The petitioner has set up duty free shops at various international airports and seaports in India and they offer to sell various i....

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....could be safely presumed that inspection was conducted in the warehouse of the petitioner at Trichy. However, in the impugned proceedings there is no reason assigned as to why the documents listed therein were called for from the petitioner. Without disclosing the reasons thereof, the petitioner cannot have an opportunity to raise any objection to the impugned notice. The licence issued to the pet....

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.... Warehouse (MBWH) to the individual DFS, the petitioner shall make the application in triplicate to the Bond Officer of the Main Bonded Warehouse in the format prescribed at Annexure  III and the Bond Officer after verifying the correctness of the application and enter the details in the main Bond Register and permit removal of the goods. Apart from the above conditions, there are other condi....

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....t Development Corporation Limited Vs. Assistant Commissioner of Commercial Taxes and Another reported in (2012) 2 SCC 204 held that the goods of the petitioner had not been brought into the Customs Frontier of India before the transaction of sales had taken place and therefore, the transaction had taken place beyond or outside the Customs Frontier of India and they are not taxable under the Tamil ....