2018 (11) TMI 1761

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The appellant has moved an application under Rules 40 & 41 of CESTAT (Procedure) Rules for removal of goods stored in their warehouse. The appellant has further stated that the appellant, which is a warehousing corporation came into existence basically for storing of agricultural commodities and other commodities notified by the Government from time to time for storing in warehouses. The appellan....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d rent charges in respect of the cargo. Thereafter vide letter dated 17-10-2014, the Deputy Commissioner directed the appellant to produce the communication from the importer abandoning the cargo and also informed that excise permit and FSSAI clearances are required for release of the cargo. Thereafter vide letter dated 22-5-2017, appellant took up the matter with the importer and informed them th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ere. He further submitted that the goods kept with the appellant is now not fit for consumption and the respondent vide the Order-in-Original has demanded the duty of Rs. 12,227/- along with interest and also imposed penalty of Rs. 50,000/- without any fault on the part of the appellant and the same is being challenged in the appeal. Further, I find that the respondent has not taken any steps to r....