1999 (11) TMI 177

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..... ndents. [Order]. -  The Revenue has preferred the present Reference Application making a prayer to refer the following question of law to the Hon'ble High Court of Orissa. "Whether the provision of Section 123(1) of the Customs Act, 1962 can be made applicable in respect of the goods removed under Section 67 of the Customs Act, 1962 read with the warehoused goods (Removal Regulations, 1963 .....

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..... d by the Revenue in the present Reference Application is reframed on the lines of the questions of law directed to be referred to the Hon'ble High Court of Orissa vide their above referred Order. Accordingly the following questions of law are referred to the Hon'ble High Court. 1.  Is the CEGAT, ERB legally correct in ordering remissing of duty under Section 23(1) of the Customs Act, 1962 fo .....

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..... pellant assessee did not take requisite measures to prevent such losses in carrying out the order passed under Section 60 ibid, for warehousing the full quantity handed over to them, which (measures) they were legally duty bound to take in terms of transit bond executed by them under Section 67 ibid, and demand of duty on such short warehoused goods was in terms of this bond, on account of the app .....

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