2024 (4) TMI 1043

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.... Alifya Vora, Advocate for the appellant Shri Ram Kumar, Assistant Commissioner (AR) for the respondent ORDER This appeal lies against order [order-in-original no. 01/2015-16 dated 06th April 2015] of Commissioner of Customs (NS-II), Nhava Sheva, which has fasten the appellant, M/s Gateway Terminals India Pvt Ltd (GTIPL}, with duty liability of Rs. 78,81,61,176, Rs. 3,59,418 and Rs. 1,28,....

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....nt Commissioner on 29th June 2006. Subsequently, it had been taken note of that services offered by the appellant herein were not eligible to operate under the scheme, the letter of permission (LOP), the registration as well as private bonded warehouse licence were all cancelled, following which three show cause notices came to be issued to the appellant for recovery of the said amount pertaining ....

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....t liabilities arising as though the goods themselves had been cleared without payment of duty. 5. We have heard Learned Counsel for the appellant and Learned Authorised Representative at length. 6. This is a peculiar case in which the bonded warehouse licence came to cancelled, though vide the impugned order, with effect from the date of licence itself. Thus, the goods imported then and ware....

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....edures formulated for implementation of such a scheme did prescribe the licencing of a private bonded warehouse for enabling operation as export oriented unit (EOU). Such a procedure cannot correct the existence and sanctity of a warehouse licenced under the provisions of chapter IX of Customs Act, 1962. Any termination of the said warehousing licence and its consequence, was necessarily follow th....