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2010 (11) TMI 204 - KERALA HIGH COURTImported goods - Bonded Warehouse - Interim custody - Seize - The foreign made foreign liquor seized in this case were all imported to India, they were originally deposited in Customs Bonded Warehouse, New Delhi - As provided under Section 67, the foreign made foreign liquor so deposited at the Bonded Warehouse, Delhi are being transported, to be deposited at CWC Warehouse, W. Island, Kochi - The Customs officials are entitled to transfer the foreign liquor so deposited in one Bonded Warehouse to another Bonded Warehouse - Excise Officials are not entitled to seize such foreign liquor, while it is in the custody of the Customs Officials either in the Bonded Warehouse or while transferring from one Bonded Warehouse to another Bonded Warehouse - Assistant Commissioner of Customs is entitled to get interim custody of the foreign made foreign liquor seized - But at the same time if the said foreign liquor is to be delivered to the third respondent or to any FL 3 licensee, it can only be subject to the compliance with the provisions - Hence, Petition is allowed.
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