TaxTMI 
TaxTMI 
TaxTMI 
2022 (11) TMI 170
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....of Ship Building and repairing. The respondent has been granted licence for Public Bonded Warehouse (PBW for short) in terms of the provisions of Section 58 of the Customs Act, 1962. The responded had been importing duty free raw materials like steel plates, ship spares/components, etc and the same were warehoused and stored in the bonded premises. The officer of DRI visited and searched the premises of the respondent under panchanama dated 04.03.2010. During the course of search, it was observed that duty free raw materials involving customs duty to the tune of Rs. 10,62,68,989/- were removed to other premises named as Warehouse -2 without permission of the concerned Central Excise Officer and without cover of statutory documents. The said....
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.... revenue filed the present appeal 3. Shri. T. G Rathod, learned Additional Commissioner (Authorized Representative) appearing on behalf of the revenue submits that the adjudicating authority has erred in holding that permission for extension of PBW was granted under letter dated 04.03.2010 in response to the assessee's application dated 06.02.2009 in as much as the application dated 06.02.2009 did not have any request for extension of the PBW and no mention of PBW was made in the said application. Thus, the permission letter issued on 04.03.2010 by the Jurisdictional Central Excise officers was not for extension of the area approved under Section 58 and 65 of the Customs Act, 1962. 3.1. He submits that in view of the earlier permission gi....
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....g Director of the respondent in his statement dated 26.06.2010. 3.3 He also argued that merely filing application to the proper officer for grant of licence under Section 58 does not entitle the applicant to enjoy the benefits of Private Bonded Warehouse. It is only after the receipts of licence that the applicant can deposit the duty free imported goods in such warehouse. In the instant case respondent has received the licence, in respect of Warehouse -2 on 05.03.2010 whereas the duty free imported raw materials were found lying in the premises of Warehouse -2 on 04.03.2010. The facts that these goods were found in Warehouse -2 i.e outside the PBW premises on the date of panchanama leads to the conclusion that warehoused goods were remove....
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....uestion :- Whether the duty free material found during the search of the premises of M/s Modest at Warehouse- 2 can be considered as lying outside the bonded warehouse and registered premises of M/s Modest, consequently liable for payment of custom duty as proposed in the show cause notice or otherwise. In the present matter controversy arise due to the place where the disputed goods were found lying in Warehouse -2, located in the additional land of 17,415 Sq. Mtr. which has been alleged to be not a part of registered and bonded premises. The case of the department is that, since the goods were found in Warehouse -2, the said re-warehoused goods were removed illegally from PBW of Respondent since the said warehouse -2 was located in the....
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....the party was not sent, it was sent on 04.03.2010. We also noticed that in the present matter Commissioner of Central Excise, Bhavnagar vide letter dated 23.03.2010 also informed the DRI that party had applied for approval of additional premises on 06.02.2008 and after getting the verification report dated 17.06.2009 from the Range Superintendent, the Deputy Commissioner of Central Excise, City Division has approved the additional premises on 03.07.2009. In view of the above letters of the Jurisdictional officers itself make it clear that Warehouse -2 situated on the additional land of 17415 Sq. Mtrs stands included in the PBW of respondent w.e.f. 03.07.2009 under Section 58 of the Customs Act, 1962 and therefore the duty free imported raw....
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.... the Assistant Commissioner of Central Excise, City Division, Bhavnagar issued to Respondent. The contents of the said letter are reproduced below: - " Please refer to Private Bonded Warehouse Licence No. 01/PWB/BVR/2005-06 dtd. 16.02.2006 issued to you by this office. 2. As per amendment letter No. VIII/48-60/Cus(T)Reg/05-06 dtd. 23.01.2007 issued by this office, the dimensions and other particulars of Godown/Plot was amended to " length 124 Mtrs X breadth 92.42 Mtrs. 3. As per your request letter dtd. 06.02.2009 for addition of 17,415 sqm area (215m X 81m) in your existing Private Bonded Warehouse area, this office vide letter No. VIII/48-60/Cus(T)/Reg/05-06 dtd. 04.03.2010 has granted the requisite permission. 4. Now, as per abov....