9911796707
TMI Blog2015 (9) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to release the goods without payment of the customs duty. The record discloses that the appellant did not produce the so-called order of the Development Commissioner, at any point of time nor it was shown to the incharge officer of the godown. The respondent as well as the Tribunal recorded specific findings to this effect. - Once there is an absolute prohibition against the sale of goods manufactured by the appellant in the DTA, the question of making any classification or distinction of the goods or purchases in the DTA, does not arise. - Decided against assessee. - CEA No. 17 of 2004 - - - Dated:- 19-11-2014 - L. Narasimha Reddy and Challa Kodanda Ram, JJ. Shri Pushyam Kiran, Advocate, for the Appellant. Shri Gopal Krishn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the sake of convenience and protection, it did not effectively remove the goods and still, the respondent as well as the Tribunal held that there was violation on the part of the appellant. He submits that permission from the Development Commissioner was obtained before the shifting of the goods and the same was not taken into account, by the respondent. As regards the sale of goods in DTA, learned counsel submits that the distribution of the seed to the farmers who are expected to cultivate the prawns and then to export the product to the foreign countries, was treated as a sale in DTA. He contends that supply of frozen shrimp to one M/s. Rank Aqua Estates Limited was treated as permissible and similar treatment was not extended in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant does not dispute that it has removed goods from the customs godown at Ankalapatur. The justification pleaded by it was that the removal was not for the purpose of using the goods, but to preserve them in another godown at Srinivasarao Chatram Village. It is too difficult to accept such a plea. Even where it becomes necessary to shift the imported goods from one customs godown to another, it can be done only on the strength of a specific order passed by the competent authority in this behalf. In case, the appellant had permission from any superior authority for removal of the goods from a godown, without payment of customs duty, the same ought to have been presented before the incharge officer of the godown. It is only when such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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