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TMI Blog2013 (1) TMI 476X X X X Extracts X X X X X X X X Extracts X X X X ..... and conditions of the licence in respect of the duty free shop and they had removed the goods from the private bonded warehouse to the duty free shop within the bonded period for the private bonded warehouse, there is no violation of law committed by the respondent. - C/88/11 - S/1421/12/CSTB/C-I, A/902/12/CSTB/C-I - Dated:- 21-11-2012 - P.R. Chandrasekharan And Anil Choudhary, JJ. App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee shops, they have taken a warehouse for the purpose of storage of these goods in Chowgule Bonded Warehouse and stored the goods in Chowgule warehouse and these goods were subsequently removed from Chowgule warehouse to the duty free shop from time to time. They executed a bond for keeping the goods in Chowgule warehouse and undertook to clear the goods within the prescribed period. There is no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had cleared the goods from the Chowgule warehouse within the bonded period and the duty free shop in the Customs area is also a bonded warehouse, they are not required to execute a fresh bond for the sale of the goods from the duty free shop. Accordingly, he allowed their appeal. The revenue is aggrieved of the same and is before us. 3. The revenue's contention is that when the goods are stored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law and the order of lower appellate authority has to be upheld. 5. The ld. AR appearing for the revenue reiterates the findings of the lower appellate authority. 6. We have carefully considered the submissions made by both sides. As the issue involved lies in a narrow compass, we take up the appeal itself for consideration and disposal after dispensing with the requirement of any pre-deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee shop and they had removed the goods from the private bonded warehouse to the duty free shop within the bonded period for the private bonded warehouse, there is no violation of law committed by the respondent. 7. Accordingly, we uphold the order of the lower appellate authority and dismiss the appeal filed by the Revenue. Stay application is also disposed of. (Dictated in Court) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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