Home Case Index All Cases Customs Customs + HC Customs - 2014 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 537 - KERALA HIGH COURTPermit of transit of liquor - Removal of goods from one warehouse to another - power of state excise authorities - Whether it was necessary for the petitioner to have obtained a permit under the Kerala Liquor Transit Rules, 1975 before transporting the goods. Since the Foreign Made Foreign Liquor was transported without a transport permit, an offence under Section 55(a) of the Abkari Act was made out. - Held that:- The transport of goods from one bonded warehouse to another bonded warehouse is done under the proper control of Customs officials. In the present case, the transport of liquor was effected under proper documents as evident from paragraph 2 of the statement filed by the sixth respondent. The list of documents stated to have been seized from the driver of the vehicle includes all the necessary official documents issued by the Customs authorities in compliance with Sec. 67 of the Customs Act as well as the Goods Imported (Conditions of Transshipment) Regulations, 1995. The State Excise authorities therefore had no authority whatsoever to seize the said consignment and to register a case as done in the present case by Exts. P12 and P14. - Decided in favor of appellant / assessee and against the revenue.
|