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TMI Blog2020 (12) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought by the petitioner company, was refused to be renewed/extended since the lease by the third respondent in favour of the writ petitioner/Licensee stood expired on 31.03.2020, the learned Assistant Commissioner of Customs (Bonds), vide impugned communication dated 29.05.2020, held that the said License for Bonded Warehouse cannot be renewed in favour of the petitioner company and consequently, directed the petitioner to intimate the Importer/Customs House Agent for clearance of goods lying in the said Warehouse and that no further bonding of cargo was permitted thereafter. 4. The learned Assistant Commissioner in the said communication dated 29.05.2020 noted that there was no final outcome of the Court case between petitioner company and the owner of the premises Mr.S.Panneer Selvam, which was pending in the form of an injunction suit filed by the petitioner company, namely O.S.No.63 of 2019, wherein the plaintiff / petitioner company M/s. ACME Warehousing Private Ltd. was able to obtain a status quo order from the said Trial Court on 26.04.2019. But, the said injunction suit did not acquire any finality and the lease in question stood expired on 31.03.2020. 5. Assailing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods have been removed to another warehouse and the same has been duly acknowledged by the Assistant Commissioner of Customs - Bonds Section, who has stated in the Note that since goods have been removed from the licensed bonded warehouse to another warehouse, no Customs Duty collection is due from him. 8. Mr.S.K.Raghunathan, learned counsel for the third respondent also submitted that suit was only for injunction against the third respondent in which Customs Department is not a party and the appellant had admitted arrears of rent to be paid to the third respondent not only in the plaint, but also before this Court and he also submitted that the learned counsel for the appellant Mr.Sajeev Kumar himself has stated in the hearing before the learned Single Judge that the appellant/ petitioner is taking steps to clear arrears of rent, which statement was now refuted by the learned counsel for the appellant Mr.Sajeev Kumar. 9. We have heard the learned counsel at length and we are of the opinion that there is no merit in the present writ appeal and the same deserves to be dismissed. 10. The writ petition was filed by the appellant/petitioner based upon the status quo order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant/petitioner, at the same time, cannot be allowed to take exception to the findings of the learned Single Judge about the possession, because, in the eye of law, when the said order was passed on 25.08.2020, there is no legal right for the appellant/petitioner to remain in possession and therefore the observation of the learned Single Judge that the third respondent is in possession of his own warehouse in question cannot be assailed by filing this intra court writ appeal. 14. As far as the cancellation of license of warehouse on the ground that there is no subsisting valid lease after 31st March 2020 is concerned, again there is no valid ground to assail the same. If the licensee under Customs Act does not have a valid possessory title or right of possession over the bonded warehouse, the Customs Authorities cannot permit the same to be operated as a bonded warehouse to keep the goods of the importers against whom adjudication of duties is yet to take place and clearance of goods is yet to be made. 15. The licensee under the Bonded Warehouse Scheme acts as an Agent on behalf of the Customs Department for that purposes and the provisions of Sections 57 to 73A in Chapter IX ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms or Commissioner of Customs may, without prejudice to any other action that may be taken against the licensee and the goods under this Act or any other law for the time being in force, suspend operation of the warehouse during the pendency of an enquiry under sub-section (1). (3) Where the operation of a warehouse is suspended under sub-section (2), no goods shall be deposited in such warehouse during the period of suspension: PROVIDED that the provisions of this Chapter shall continue to apply to the goods already deposited in the warehouse. (4) Where the licence issued under section 57 or section 58 or section 58A is cancelled, the goods warehoused shall, within seven days from the date on which order of such cancellation is served on the licensee or within such extended period as the proper officer may allow, be removed from such warehouse to another warehouse or be cleared for home consumption or export: PROVIDED that the provisions of this Chapter shall continue to apply to the goods already deposited in the warehouse till they are removed to another warehouse or cleared for home consumption or for export, during such period." 17. Therefore, the law enjoins upon the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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