9911796707
TMI Blog1978 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... teswarju and Company of Guntur. The plaintiff applied for transport permits to the officer-in-charge of his warehouse. After obtaining a bond from him, permits were issued. The goods were then transported to Guntur. Part of the goods were accounted for i.e., rewarehoused at Guntur, but a major portion thereof was not so accounted for and not rewarehoused. It appears that the said purchaser sold the said tobacco to a third party without warehousing the same at Guntur. Proceedings in that behalf were taken first against the consignee which were later dropped proceedings were then taken against the consignor, namely the plaintiff. The plaintiff was held liable for the payment of duty in respect of such non-rewarehoused tobacco and the appropri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the person in whose possession the products after purchase made shall become liable for duty and the curer shall not be absolved from the liability laid upon by him by Rule 19 until the transfer of ownership is reported to and acknowledged for the purpose. Rules 152 to 156-B provide the procedure for removal of goods from one warehouse to another. According to Rule 153 when warehoused goods are to be removed from one warehouse to another, the consignee or consignor of the goods, shall before the goods are removed, enter into a bond in the proper form with sufficient security and subject to such conditions as the collector approves, in a sum equal to the duty chargeable on such goods and for the due arrival and rewarehousing thereof at the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such warehouse, who shall after taking account of the goods, complete the rewarehousing certificate on the duplicate as well as triplicate and return the duplicate to the officer incharge of the warehouse of removal and the triplicate to the consignee for despatch to the consignor. Sub-rule (4) then says that the consignor shall present the triplicate application duly endorsed with such certificate to the officer incharge of the warehouse of removal within ninety days. Rule 156-B provides the consequence for non-compliance with sub-rule (4) aforesaid. Under this not only the appropriate duty can be levied but also penalty to the specified extent. 4. A reading of the above rules makes it clear that where the consignor applies for trans ..... X X X X Extracts X X X X X X X X Extracts X X X X
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