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M/s Standard Inds Ltd. Versus Commissioner of Customs (ACC) , Mumbai

2016 (4) TMI 139 - CESTAT MUMBAI

Duty liability on warehoused goods under prevailing rate on the date - Goods cleared from Customs bonded warehouse - Application of Section 15 of the Customs Act, 1962 - Department claimed that duty liability was worked out as applicable at the time .....

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d executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence, the goods cannot be said to have been bonded or warehoused goods for which only provisions of Section 15 of the Customs Act apply. - Decided against the appell .....

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-in-Appeal No. 30/04-AP misc/(ACC) dated 24/02/2004. 2. None appeared on behalf of the appellant nor there is any request for adjournment. Since the appeal is of 2004, we take up the same for disposal in the absence of any representation. 3. Heard th .....

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Act, 1962 and sought the clearance of the goods on 2 nd May, 2003. The duty liability was worked out as applicable at the time of warehousing of the goods. The said order was in challenge before first appellate authority. It is the case of the appell .....

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m Custom bonded warehouse. In our considered view, the appellant has no case, the bond executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence, the goods cannot be said to have been bonded or warehoused goods for which .....

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here is no dispute about the fact that where goods are warehoused duty is required to be charged as prevailing on the dated when goods are actually cleared form the warehouse, but in the instant case, I find that facts are little bit different which .....

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