9911796707
TMI Blog2002 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.S. Sekhon, Member (T)]. - The appellant, a Public Sector Petroleum Unit, imports consignments at Haldia Port and effects clearance of the same and takes delivery of the imported cargo into their 'bonded warehouse tanks' after filing Bill of Entry for warehousing under the provisions of Section 59 and 60 of the Customs Act. Certain consignments are sent to the tanks situated at Budge-Budg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T2861 26.2.99 Mughalsarai 1800.853 T2734 17-2-99 BPCL/Budge Budge 1535.364 These home consumption Ex-Bond Bills of Entry were submitted to Calcutta Custom House, were assessed for the quantity of oil removed from the bonded tanks and released thereafter to be sent to the TOPs before 1-3-1999. The Finance Budget 1999 raised the Custom duty rates on certain petroleum products w.e.f. 1-3-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed penalty under Section 114A of the Custom Act, 1962. 3. After hearing both sides and considering the material including the applications on the basis of which the bonded warehouse licences were issued for the tanks at Haldia, it is found :- (a) From the said applications and the licence for the bonded warehouse tanks at Haldia, it is apparent that the licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur and other TOPs. The imported HSD as in this case were actually/physically removed, on the dates they were pumped out of the tank into the pipe line. That would be the date of the actual physical removal of the goods from the bonded warehouse as per the relevant date as prescribed under Section 15(l)(b). In this case, there is no evidence that such pumping of the oil into the pipe line from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind no merits in the case to recover duty on quantities, for which the ex-bond Bills of Entry had been filed as apparent from the Chart extracted (supra) much before 1-3-99. (c) When no duty could be determined or demanded, then there is no question of levy of penalty under Section 114A. The same is to be set aside. 4. In view of our findings, the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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