Customs - Highlights / Catch Notes
Customs - Demand of customs duty - storage of goods outside the bonded...
Demand of customs duty - storage of goods outside the bonded warehouse - The letter of licence issuing authority also clearly state that Warehouse -2 situated on the additional land of 17,415 sq. mtr. stands included in the PWB of respondent with effect from 06.02.2009 under Section 58 of the Customs Act 1962. Since the disputed goods were found within the registered and bonded PBW on the date of search, Ld. Commissioner correctly dropped the demand. - AT