2025-VIL-556-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Freight Charges, Warehousing Charges - The respondent is a Public Customs Bonded Warehouse where certain imported goods were warehoused. Despite the owners clearing the applicable duties, the goods were not removed from the warehouse. The respondent approached the authorities seeking permission to sell the goods by public auction under Section 63 of the Customs Act, 1962. After a series of court proceedings, the goods were eventually auctioned by the Revenue. The respondent claimed reimbursement of freight charges and warehousing charges which were denied by the Deputy Commissioner - Whether the respondent is entitled to the freight charges - HELD - The Commissioner (Appeals) was justified in allowing the freight charges to the respondent under Section 150(2)(b) of the Customs Act, 1962 - The Revenue had not questioned the testimony of the documents submitted by the respondent regarding the freight charges at any stage earlier, thereby implying the deemed veracity of the said documents. Further, the Commissioner (Appeals) had extensively examined the documents and arrived at the conclusion that the freight charges were payable to the respondent under the provisions of the Act – Revenue appeal is dismissed - Whether the matter regarding the warehousing charges was rightly remanded by the Commissioner (Appeals) to the lower authorities - HELD - The Commissioner (Appeals) was empowered to remand the matter regarding the warehousing charges to the lower authorities for examination of the authenticity and applicability of the charges under Section 150(2)(b) of the Customs Act, 1962 - The respondent had submitted a consolidated bill for the warehousing charges, but no separate bills were available. The Commissioner (Appeals) had rightly observed that the respondent needed to furnish each and every bill so that the lower authorities could examine the authenticity and applicability of the charges - The remand order of the Commissioner (Appeals) was justified and in accordance with the powers vested in him under Section 128A(3) of the Customs Act, 1962.
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