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CUSTOMS APPEAL NO. 430 OF 2005, DECIDED ON 14TH JANUARY, 2006. versus CUSTOMS APPEAL NO. 430 OF 2005, DECIDED ON 14TH JANUARY, 2006.


Section 13 (3) Option to license private disconnected warehouses The license renewal was canceled and the establishment charges were ordered to be returned on the basis that the applicant did not apply for the renewal of the license nor did the payment There is a mandatory supply of customs justification for the charges. The Act, 1969, whereby licensees were obliged to renew the license and pay their establishment charges, if their license expired, the department failed to show that their license had expired. Despite the fact that the appellant was not receiving the goods for his private bonded warehouse appellant, the goods are in his private enclosed warehouse and because he had not renewed the license, he was in charge of the establishment. Is not obligated to pay because the appellate tribunal in such circumstances had set aside such an order.

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