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2012 (10) TMI 142 - KARNATAKA HIGH COURTWhether when consignment had reached the bonded warehouse of the consignee, there was no liability to pay duty on the part of the consignor – Held that:- Question for consideration is merely because the consignee did not issue the certificate as contemplated under the law showing that the goods are received from the assessee and is stored in their warehouse and hence, Sub-Rule (4) of Rule 20 of the Rules is attracted - they were satisfied that the assessee has transported the consigned goods to the consignee and it reached the bonded warehouse of the consignee - Tribunal proceeds on the assumption that the material on record do not disclose that the consignment reached its destination. It also do not disclose that the consignment came to the consignee and therefore it is to be held that there is violation of provisions and Sub-Rule (4) of Rule 20 attracts the provisions - order passed by the Tribunal set-aside
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