Commissioner of Customs cannot reassess duty for clearances effected from warehouse

Commissioner of Customs (Preventive) Vs Indian Oil Corporation Limited (Gujarat High Court) Gujarat High Court held that Commissioner of Customs doesn’t have jurisdiction to reassess into bond bill of entry in respect of clearances effected from private bonded warehouse. Accordingly, appeal of the revenue is dismissed. Facts- The respondent imported petroleum products like Crude Oil during the years 1997-98 and 1998-99 at Vadinar Port, Gujarat. The respondent filed Into-Bond Bills of Entry with Customs House Vadinar, Jamnagar for warehousing the imported goods at their private licensed ware...