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TMI Blog2024 (4) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Shri Ram Kumar, Assistant Commissioner (AR) for the respondent ORDER This appeal lies against order [order-in-original no. 01/2015-16 dated 06th April 2015] of Commissioner of Customs (NS-II), Nhava Sheva, which has fasten the appellant, M/s Gateway Terminals India Pvt Ltd (GTIPL}, with duty liability of Rs. 78,81,61,176, Rs. 3,59,418 and Rs. 1,28,025/- under section 28 of Customs Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ently, it had been taken note of that services offered by the appellant herein were not eligible to operate under the scheme, the letter of permission (LOP), the registration as well as private bonded warehouse licence were all cancelled, following which three show cause notices came to be issued to the appellant for recovery of the said amount pertaining to 33 consignments imported by them in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selves had been cleared without payment of duty. 5. We have heard Learned Counsel for the appellant and Learned Authorised Representative at length. 6. This is a peculiar case in which the bonded warehouse licence came to cancelled, though vide the impugned order, with effect from the date of licence itself. Thus, the goods imported then and warehoused were also deemed to have been removed from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme did prescribe the licencing of a private bonded warehouse for enabling operation as export oriented unit (EOU). Such a procedure cannot correct the existence and sanctity of a warehouse licenced under the provisions of chapter IX of Customs Act, 1962. Any termination of the said warehousing licence and its consequence, was necessarily follow the provisions embodied in the said chapter and cann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of natural justice which prescribes consequences of termination of warehousing licence only after completion of the due process. For this reason, we set aside the impugned order and, as the show cause notice had not been decided after due consideration of the legal provisions, the matter is remanded to the original authority for a fresh decision on the termination of warehousing licence and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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