9911796707
TMI Blog2002 (12) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : S.S. Sekhon, Member (T)]. The appellant, a Public Sector Petroleum Unit, imports consignments at Haldia Port and effects clearance of the same and takes delivery of the imported cargo into their bonded warehouse tanks after filing Bill of Entry for warehousing under the provisions of Section 59 and 60 of the Customs Act. Certain consignments are sent to the tanks ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur 1910.453 T2863 28.2.99 Mughalsarai 303.562 T2849 26-2-99 Mughalsarai 83.797 T2889 26-2-99 Mughalsarai 7478.799 T2861 26.2.99 Mughalsarai 1800.853 T2734 17-2-99 BPCL/Budge Budge 1535.364 These home consumption Ex-Bond Bills of Entry were submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te should be the date of removal at TOPs. Since the appellants failed to produce any evidence whatsoever to support their contention of TOPs were not bonded warehouses for customs purposes, he confirmed the demands by rejecting the plea of limitation and imposed penalty under Section 114A of the Custom Act, 1962. 3. After hearing both sides and considering the material including the applications ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t bonded and ex-bond Bills of Entry were submitted and custom duties as per the rate prevailing on that day, had been paid. The imported oil was pumped into the pipe line along with the indigenous petroleum products to Barauni, Kanpur and other TOPs. The imported HSD as in this case were actually/physically removed, on the dates they were pumped out of the tank into the pipe line. That would be th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s duly signed by the officers at TOPs and which were then sent back to the appellants Calcutta office. Therefore removals were on these out-turn reports much before the enhancement of duty rates. Therefore, we find no merits in the case to recover duty on quantities, for which the ex-bond Bills of Entry had been filed as apparent from the Chart extracted (supra) much before 1-3-99. (c) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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