Cigarettes Sent to Duty-Free Shop Exempt from Duty; Customs Bonded Warehouse u/s 58, Customs Act 1962.

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....Manufactured Goods cleared to duty free shop at airport claiming benefit of exemption - cigarettes - cigarettes were consigned directly to duty free shop, which was a Customs Bonded Warehouse licensed u/s 58 of the Customs Act, 1962 - Once it is admitted that the goods cleared by the appellant were received in the warehouse, demand cannot be sustained - AT....