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TMI Blog2011 (9) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... hifting 37 computers merly on the ground that he has filed an application requesting for recognising the same as private bonded warehouse. There is a violation of law. - CSTA No. 27 of 2009 - - - Dated:- 22-9-2011 - N. Kumar, Ravi Malimath, JJ. N.R. Bhaskar, Adv. for the Appellant/Petitioner/Plaintiff JUDGEMENT N. Kumar, J:- 1. The Revenue has preferred this appeal agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee preferred an appeal. The Appellate Authority held that the Assessee ought not to have shifted the goods to an unlicensed premises, contravening the provisions of the Customs Act. Therefore he upheld the confiscation of 37 number of computer systems and imposition of fine and penalty. However taking into account the circumstances, he reduced the fine to Rs. 30,000. As regards the demand of duty, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... call for any interference. Therefore they dismissed the appeal. Aggrieved by the said order, the Revenue is in appeal. 3. We have heard the learned Counsel for the Appellant. From the aforesaid material, it is clear, even before the premises at Rajajinagar was licensed as a private bonded warehouse by the Customs Authority, the Assessee was not justified in shifting 37 computers to the said pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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