TMI Blog2010 (11) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... dy of the Customs Officials either in the Bonded Warehouse or while transferring from one Bonded Warehouse to another Bonded Warehouse - Assistant Commissioner of Customs is entitled to get interim custody of the foreign made foreign liquor seized - But at the same time if the said foreign liquor is to be delivered to the third respondent or to any FL 3 licensee, it can only be subject to the compliance with the provisions - Hence, Petition is allowed. - 3788 of 2010 - - - Dated:- 15-11-2010 - M. Sasidharan Nambiar, J. REPRESENTED BY : Shri John Varghese, SC, C.B.E. C., for the Petitioner. Smt. A. Sreekala, for the Respondent. [Order]. - Assistant Commissioner of Customs, Kochi filed C.M.P. 777/2010 in Crime 65/2009 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds - (a) to observe all the provisions of the Act and the rules and regulations in respect of such goods (b) to pay on or before a date specified in a notice of demand - (i) all duties; and interest, if any, payable under sub-section (2) of Section 61; (ii) rent and charges claimable on account of such goods under the Act, together with interest on the same from the date so specified and (c) to discharge all penalties incurred for violation of the provisions of the Act and the rules and regulations in respect of such goods. Section 60 provides that when the provisions of Section 59 have been complied, proper officer may make an order permitting deposit of goods in a warehouse. Under Section 61, any warehoused goods may be left in the wareho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Warehouse, W. Island, Cochin by train on 25-11-2009 and the importer is M/s. CANA Traders, Thoppumpady, Cochin who have obtained necessary permission from Assistant Commissioner, Import Department. The Asst. Commissioner of Customs was requested to appoint necessary officers for escorting the shipment from Ernakulam Railway Station to CWC Warehouse, W. Island between 2.00 p.m. and 5 p.m. on 25-11-2009. It is the case of the petitioner that after the consignments reached Ernakulam South Railway Station and was to be shifted to CWC Warehouse, W. Island, Cochin, they were seized by the Excise Authorities. 5. The argument of the learned Public Prosecutor is that there is violation of sub-rule (3A) of Rule 13 of Foreign Liquor Rules and as no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign liquor, while it is in the custody of the Customs Officials either in the Bonded Warehouse or while transferring from one Bonded Warehouse to another Bonded Warehouse Exactly that was what transpired in this case. In such circumstances, Assistant Commissioner of Customs is entitled to get interim custody of the foreign made foreign liquor seized in Crime 65/2009 of Excise Range, Ernakulam as sought for in C.M.P. 777/2009. But at the same time if the said foreign liquor is to be delivered to the third respondent or to any FL 3 licensee, it can only be subject to the compliance with the provisions of Foreign Liquor Rules and the Kerala Abkari Act. It is made clear that interim custody granted to the petitioner does not enable the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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