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2022 (11) TMI 1100 - HC - CustomsSeeking grant of Bail - goods did not reach Customs Bonded (Public) Warehouse and the same were clandestinely removed from the Bonded Warehouse to Domestic Tariff Area - fraudulent evasion - only allegation against the applicant is that after being taken out of the warehouse at Mumbai for being transported to a particular warehouse, the goods were transported to another warehouse - Sections 135(1)(a) and 135(1)(b) of the Customs Act - HELD THAT:- What prima facie appears at this stage is that certain goods were imported by M/s Saaz Tradings and the goods were stored at a warehouse at Dadri; that the bond for a sum equal to three times to stamp duty, as provided in Section 59 (1) (b) of the Custom Act was submitted by the importer company; that the goods were taken out for being transported to another warehouse at Raigarh after requisite documentation; that the allegation is that instead of transporting the goods to Raigarh, the goods were transported to Delhi from where the same have been recovered; that the bond executed by the importer still continues to remain in force as provided under Section 59 (4) of the Customs Act; and the customs duty payable by the company stands secured by the bond executed by the importer company and till date, a notice demanding Customs duty has not been issued to the importer. Let the applicant Mohammad Jahas be released on bail, under Sections 135(1)(a) and 135(1) (b) r/w Section 135 (1) (i) and 135 (1) (ii) of Customs Act, 1962 on furnishing a personal bond and two sureties each in the like amount to the satisfaction of the court below, subject to the conditions imposed - application allowed.
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