Petitioner Held Liable for Lost Scrap Exports Violating Letter of Permission and In Bond Manufacturing License.

Seeking to demand duty on the lost quantity of the mixed scraps - export of goods in violation of Letter of Permission and In Bond Manufacturing License - The control over the warehouse was with the petitioner. - As the respondent had not taken physical control of the seized quantity and that seized quantity which was ordered to be confiscated continued to be in possession of the petitioner, petitioner was responsible for the loss of such seized/confiscated goods. - HC .....

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