2017 (6) TMI 620

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he respondent ORDER The brief facts of the case are that the appellants were holding Public Bounded Warehouse License and operating three warehouses viz., A, B and C, out of these A and B warehouses were licensed for storage of duty payable cargo under Customs Bond and warehouse C was used for storage of duty paid cargo on general warehousing, however, the same was not a bonded warehouse. Pu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ered that appellant shall reimburse the value of the bonded goods destroyed to the importers, and also imposed penalties interalia, a penalty of Rs. 7,50,000/- under Sections 112 (a) and 112 (b) of the Act, on the appellant. On appeal, the Commissioner (Appeals), vide the impugned order interalia set aside the order of the adjudicating authority to reimburse the value of the bonded goods to the im....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted the licensing conditions. As a custodian of the bonded goods in a public bonded warehouse, for removal of the goods from the bonded warehouse for whatsoever reason, even it to shift them temporarily to an adjacent warehouse, intimation/permission is required to be given/obtained from the competent authority. This was certainly not done in the present case. Appellant also cannot take the plea o....