TMI Blog2012 (10) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... that the material on record do not disclose that the consignment reached its destination. It also do not disclose that the consignment came to the consignee and therefore it is to be held that there is violation of provisions and Sub-Rule (4) of Rule 20 attracts the provisions - order passed by the Tribunal set-aside - C.E.A. No. 111 of 2010 - - - Dated:- 15-9-2011 - N. Kumar and Ravi Malimath, JJ. REPRESENTED BY : Shri Raghuraman V., Advocate, for the Appellant. Shri Jeevan J. Neeralagi, Advocate, for the Respondent. [Order per : N. Kumar, J.]. The appeal is admitted to consider the following substantial question of law : Whether the Tribunal was justified in interfering with the finding of fact recorded by the autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962 (hereinafter referred to as the Act). The allegation was that they failed to account for the above said quantity of 1335.454 sq.ft. of polished granite to the satisfaction of the proper officer and therefore, they are liable to pay the customs duty of Rs. 1,30,445/- and they were asked as to why penalty should not be imposed. 4. The assessee gave a reply on 21-3-2003. They contended that the accident took place inside the factory premises to M/s. S.V.G. Exports Pvt. Ltd. They intimated the concerned Customs officer to arrange for the Mahazar. The consignment had met with the accident inside the factory premises and they were not willing to give the certificate based on the belief that if, the same is issued, they might have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under : Rule 20. Warehousing provisions. - (1) The Central Government may by notification, extend the facility of removal of any excisable goods from the factory of production to a warehouse, or from one warehouse to another warehouse without payment of duty. (2) The Facility under sub-rule (1) shall be available subject to such condition, including penalty and interest, limitation, including limitation with respect to the period for which the goods may remain in the warehouse, and safeguards and procedure, including in the matters relating to dispatch, movement, receipt, accountal and disposal of such goods, as may be specified by the Board. (3) The responsibility for payment of duty on the goods that are removed from the factory of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... factory of production to or from one warehouse to another warehouse without payment of duty. Sl. No. 2 specially apply to the assessee in question. The assessee is not liable to pay any duty. It was contended that the provisions contained in Sub-Rule (4) of Rule 20 of Rules states that, if the goods dispatched for warehousing or re-warehousing are not received in the warehouse, the responsibility for payment of duty shall be upon the consignor. Therefore, the question for consideration is merely because the consignee did not issue the certificate as contemplated under the law showing that the goods are received from the assessee and is stored in their warehouse and hence, Sub-Rule (4) of Rule 20 of the Rules is attracted. Here, the facts a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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