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2009 (12) TMI 232 - HC - CustomsWarehoused goods- Respondent is a company, operating a Duty Free Shop within the premises of Chennai Port. It has been granted a private bonded warehouse by the Commissioner of Customs for storing goods imported without payment of duty and permitted to sell such goods to international passengers and to members of the crew. On 8-7-2006, Central Industrial Security Force (CISF) personnel intercepted an army vehicle found to be carrying cigarette cartons and liquor bottles in bulk quantities. Accordingly, a show cause notice was issued, demanding a duty of Rs. 3,87,63,211/- on the entire goods sold to unauthorised persons. Interest on the duty amount was also demanded. It was also proposed to impose penalty on the respondents 1 to 7 in addition to revoking the licence to operate the duty free shop inside the harbour. Held that- show cause notice not to be issued without tangible evidences. Signature in bills for goods sold in duty free shop presumed as forged based on mere visual examination. Presumption vitiates proceedings unless reinforced with evidence. SCN alleging escort officers not accompanying goods to ship. Escorts officers posted on cost recovery basis and respondent duty free shop not liable for failure of Department.
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