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2016 (6) TMI 708 - AT - CustomsImport of Diesel Generating set for captive consumption - Request was made to the Commissioner, Customs to declare Nadendlavari Kandriga Village also as a customs warehousing station in terms of Section 9 of the Customs Act. - The said application was not taken up for consideration. The officers, during the pendency of the application seized the D.G.set and issued show cause notice dated 31-01-2000 proposing to confiscate the D.G.set. - Held that:- The Tribunal already set aside the order (which is impugned in the present appeal) and allowed the request of respondents to declare Nadendlavari Kandriga village as a warehousing station with effect from the date of their application, ie. 05-11-1997. On such score, the contention of the appellants that the D.G.Set is liable for confiscation etc. is without any merits - Decided against the revenue.
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