2013 (11) TMI 245

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..... Shri Asthana, learned Advocate submits that the Adjudicating Authority acted contrary to Circular No. 128/95-Cus., dated 14-12-1995 in view of the decision of Hon'ble Andhra Pradesh High Court in the case of Sujana Steels Ltd. v. CCE, Hyderabad - 2002 (141) E.L.T. 343 (A.P.) where it has been held (Para 14 of the judgment) that guidelines of circular was applicable to private sector warehouses. .....

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..... isions of Chapter VIII. Sub-section (2) of Section 45 cases certain responsibilities on the custodian who is approved under Sub-section (1) of Section 45 by the Commissioner. The said section does not specify about penal consequence of law. Once there is no penal consequence prescribed under the law and that has not been invoked in Para 35 of the impugned order, there cannot be mechanical impositi .....

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..... . Hon'ble High Court of Andhra Pradesh accordingly held that the Circular is to be read in the context of private sector participation which probably is the situation calling for approval under Section 45 of the Customs Act, 1962. In view of the clear distinction between the two sectors, mandate of Section 45 of Customs Act, 1962 and finding of no prejudice caused to Revenue, appellant succeeds on .....

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