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2019 (8) TMI 282 - CESTAT BANGALORE100% EOU - extension of warehousing period for various capital goods - It was alleged that the appellants have removed the goods from bonded premises without following proper procedure and without maintaining proper records - HELD THAT:- It is seen that the appellants have obtained extension of warehousing period in respect of 82 bonds and only in respect of 8 bonds, they could not produce the goods for verification. While the goods appear to have been imported during 2002-03, the inspection appears to have been conducted during 2008 i.e. above 5 years later than the import - As submitted by the appellants, we do not find that the Department has produced any evidence to prove that the goods have been clandestinely removed by the appellants from the bonded warehouse. It is also not disputed that the goods have been warehoused after import. Looking into the volume of the capital goods and other goods imported by the appellants under 82 bonds for which they have sought extension, the items which were not produced before the authorities at the time of inspection appear to be very minuscule. As submitted by the appellants the possibility of the items being consumed up during the process are the possibility of the items being misplaced cannot be ruled out. - No penalty Appeal allowed - decided in favor of appellant.
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