transported to Guntur. Part of the goods were accounted for i.e. rewarehoused at Guntur, but a major portion thereof was not so accounted ... 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
Section 143 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
143. Cancellation of
manner laid down above, and the duplicate application endorse with the rewarehousing certificate has also not been received by such officer, from the officer-incharge
other warehouses. As per Rule 156A, consignees had to
dispatch duly endorsed rewarehousing certificates / triplicate
application to the petitioner / consignor who was then required ... present the same, the consignor had
to pay duty on such rewarehoused goods and was entitled to refund of
such duty on presentation
transported to Guntur. Part of the goods were accounted for i.e. rewarehoused. It appears that the said purchaser sold the said tobacco ... held liable for the payment of duty in respect of such non-rewarehoused tobacco and the appropriate duty was demanded from him. The plaintiff filed
also supplied, which was installed but not commissioned. AR-3As (rewarehousing certificates) were not furnished in respect of these machines, nor even D3 intimation ... that 140 consignments of yarn were so procured. The investigators also found rewarehousing certificates in respect of these consignments and those certificates which were suspected
cleared by them under CT-3 procedure and in respect of which rewarehousing particulars have not been received.
2. Shri R. Krishnan, learned Advocate, submitted ... duty of excise as the Appellants did not have the proof of rewarehousing; that on appeal, Commissioner (Appeals) under the impugned Order
footing that the goods have been properly rewarehoused by the consignee has also not been denied.
4. The short question which arises for consideration ... such warehouse, who shall, after taking account of the goods, complete the rewarehousing certificate on the duplicate and the triplicate application, return the duplicate
have not reached at the consignees end by production of proper rewarehousing certificate, a demand notice was issued to them for recovery ... Appeals), taking into consideration the endorsements made in the relevant AR3A as rewarehousing certificate, allowed their appeal. Aggrieved by the said order, the Revenue
released by the officers of respondent no.5. Upon receipt
rewarehoused the same on 4.12.2003. Remaining quantity of 373.031
kilo liters was seized. The petitioner ... meantime, since foreign going vessel had already
sailed, the petitioner rewarehoused such remaining quantity also on
12.5.2004. In the meantime, the Customs Authorities believing that
