Duty demand - Bonded Warehouse - seizure of 264 cases found ...

Customs

March 22, 2024

Duty demand - Bonded Warehouse - seizure of 264 cases found outside the warehouse - Unauthorisedly clearance of 27 cases from the notified public bonded warehouse - On the 264 Cases Found Outside the Warehouse: The Supreme Court found that the appellant had acted within their rights under Section 64(d) of the Customs Act, with sanctioned permission from the Superintendent. Therefore, it was incorrect to treat these goods as having been improperly removed. The Court concluded that Sections 71 and 72 of the Customs Act were not applicable to these goods. - On the 27 Missing Cases: The Court agreed with the respondent's view that these goods were unauthorisedly removed from the warehouse, thus justifying the duty demand and interest levy.

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