CESTAT drops demand on Goods found in Registered Public Bonded Warehouse

C.C.E. & S.T. Vs Modest Infrastructure Ltd (CESTAT Ahmedabad) Whether the duty free material found during the search of the premises of M/s Modest at Warehouse- 2 can be considered as lying outside the bonded warehouse and registered premises of M/s Modest, consequently liable for payment of custom duty as proposed in the show cause notice or otherwise. In the present matter controversy arise due to the place where the disputed goods were found lying in Warehouse -2, located in the additional land of 17,415 Sq. Mtr. which has been alleged to be not a part of registered and bonded premises....