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TMI Blog2013 (11) TMI 245X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be of such person as may be approved by the Commissioner until those are cleared for home consumption or are warehoused or are transhipped in accordance with the provisions of Chapter VIII. Sub-section (2) of Section 45 cases certain responsibilities on the custodian who is approved under Sub-section (1) of Section 45 by the Commissioner. The said section does not specify about penal conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion calling for approval under Section 45 of the Customs Act, 1962. In view of the clear distinction between the two sectors, mandate of Section 45 of Customs Act, 1962 and finding of no prejudice caused to Revenue, appellant succeeds on all these grounds - Following decision of Sujana Steels Ltd. v. CCE, Hyderabad [2000 (9) TMI 82 - HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYD.] - Decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhra Pradesh (supra). 2. Revenue s submission is that once there is a responsible custodian of the goods that can not deny to comply with the circular aforesaid. Board has clarified that custodian arrangement is subjected to certain responsibilities. Reliance is placed on Para 34 of the impugned order. 3. Heard both sides and perused the record. 4. On perusal of Section 45 of the Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on that approval of the Commissioner is necessary to the custodian of the goods. Even that section does not empower the Commissioner to prescribe any condition or restriction. However, that is not the issue in this appeal. Learned Adjudicating Authority himself has appreciated that there was no case against the appellant to cause prejudice to Revenue. 5. Reading of the Circular referred to above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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