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TMI Blog2013 (12) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... nce granted under Section 58 to the unit is in respect of the en tire premises. - Imported goods warehoused in the premises of a 100% EOU (which is licensed as a Customs bonded warehouse) and used for the purpose of manufacturing in bond as authorized under Section 65 of the Customs Act, 1962, cannot be treated to have been removed for home consumption - Decided against Revenue. - C/Appeal No.150 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itional Duty payable under section 116 of Finance Act, 1999 on the said goods also was assessed to be nil and no customs duty of any type was assessed or paid by the Respondent. The case made by Revenue is that it was wrong assessment in as much as Notification 52/03-Cus does not provide exemption from the said additional duty. Therefore Revenue issued a Show Cause Notice demanding additional duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act, 1994 and therefore the duty demanded was payable at the time of import. His argument is that goods could not have been assessed under the warehousing Bill of Entry with no liability to customs duty because the notification quoted did not provide exemption from the said additional duty. 4. The Counsel for the Respondents submits that this matter has been already decided in their own case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of the licensee, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited." 5.2 Section 2 (14) of the Customs Act reads as under: "(14) "dutiable goods" means any goods which are chargeable to duty and on which duty has not been paid;" 5.3 So it is fairly clear that imported dutiable goods can be deposited in a w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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