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2016 (4) TMI 139 - CESTAT MUMBAI

2016 (4) TMI 139 - CESTAT MUMBAI - 2016 (343) E.L.T. 1050 (Tri. - 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 of warehousing of the goods but appellant claiming to be charged under prevailing rate on the date - Held that:- the duty liability should be on the date of clearance of the .....

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Mall, AC (AR) ORDER Per M V Ravindran This appeal is directed against Order-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 the Ld. departmental representative. 4. On perusal of records, we find that the issue involved in this case is regarding the duty liability to be discharged on the warehoused g .....

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ly. Duty liability should be on the date of clearance of the consignment from 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 only provisions of Section 15 of the Customs Act apply. 6. We reproduce the findings recorded by the first appellate authority: "I have carefully gone through the facts .....

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