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2017 (6) TMI 620 - AT - Central ExciseClandestine removal - Department took the view that the movement/shifting of impugned bonded goods from the licensed warehouse premises to a non-licensed and non-permitted warehouse C amounts to illegal/improper/un-authorized removal of warehoused goods in contravention of the provisions of Section 71of the Customs Act, 1962 - Held that: - allegation is only concerning procedural violation in removal of licensed goods from the bonded warehouse to an adjacent shed. It is not the case that the goods have been removed clandestinely for illicit sale or disposal - it is a case of storing the goods outside the bonded warehouse without malafide intention - penalty imposable - appeal dismissed - decided against appellant.
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