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2019 (11) TMI 302 - AT - CustomsConfiscation - illegal removal of goods from in factory bonded private warehouse - import of base paper for impregnation without payment of Customs Duty and warehoused it in the Customs private bonded warehouse situated inside their factory premises - removal of 509 reels of base paper of various varieties from the warehouse without filing an Ex-bond bills of entry and without paying customs duty - inherent contradiction in the impugned order - HELD THAT:- There is an inherent contradiction and ambiguity in the impugned order itself. The impugned order was passed on 10.08.2011. There is an inherent contradiction between the two findings. Para 13 records that the assessee was asserting that they were very much available. In Para 17, learned Commissioner records that since the goods were not available within the premises of the bonded warehouse, they are not liable for confiscation. In fact, if the goods were available within the bonded warehouse and have not been removed from there, they are not liable for confiscation at all - On this ground the goods will be liable for confiscation only if they have been removed from the customs bonded warehouse clandestinely without filing ex-bond bill of entry and without paying the customs duty. In such a case, if the goods are available outside the bonded warehouse, they are liable for confiscation. In view of the contradictory stand taken by the learned Commissioner, it is a fit case to be remanded back to record the correct position regarding availability of goods for confiscation (not availability of goods within the bonded warehouse) and pass an order accordingly - Appeal allowed by way of remand.
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