9911796707
TMI Blog2008 (1) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... taken place only at the time of clearance from warehouses, the question of demanding differential duty on such clearances by the officers at the port (or commissioner of customs, Jamnagar) of import does not arise – demand set aside - C/667-669/2005 - A/74-76/2008-WZB/AHD - Dated:- 8-1-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) [Order per M. Veeraiyan, Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. The subject goods were allowed into the warehouse on execution of warehousing bond in terms of Section 59(2) of Customs Act, 1962. The warehoused goods were subsequently transported without payment of duty through pipelines to their refineries at Madura, Koyali and Panipat under bond. The appellant subsequently cleared the goods after filing Ex-Bond bills of entries on payment of assessed cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the Vadinar Port comes under Commissioner of Customs, Jamnagar. However, the goods were provisionally assessed and removed under bond and without payment of duty to the refineries which were outside the jurisdiction of Commissioner of Customs, Jamnagar. Therefore, the Commissioner, Jamnagar has no jurisdiction to demand differential duty in respect of clearances effected from warehouses sit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refineries at places which are outside the jurisdiction of Commissioner of Customs, Jamnagar; that the duty on the warehoused goods have been paid at the time of clearance from the warehouses; that finalization of provisional assessment and action for demand of differential duty/refund of excess collected has been undertaken by the officers in-charge of receiving warehouses. Under these circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
