Section 71 Inapplicable if Goods Unloaded Outside notified Area with Superintendent Permission: SC

Bisco Limited Vs Commissioner of Customs and Central Excise (Supreme Court of India)

Supreme Court held that provisions of section 71 of the Customs Act doesn’t apply when goods were not warehoused inside the notified public bonded warehouse but were unloaded outside the notified area but within factory premises and kept under a shed on permission granted by Superintended.

Facts- Appellant imported in all 595 cases of machinery parts which were required to be warehoused

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