M/S. BISCO LIMITEDversusCOMMISSIONER OF CUSTOMS AND CENTRAL EXCISE
Case No.: CIVIL APPEAL No. 4663/2009
Decision Date: 20-03-2024
Disposal: Case Partly allowed
Neutral Citation: 2024INSC231

B.V. NAGARATHNA*, UJJAL BHUYAN Issue for Consideration The appellant had imported second hand steel mill machinery and parts covered by three transit bonds totalling 595 cases. The officials of the Preventive Branch of the Commissionerate searched the industrial premises of the appellant, including the warehouse and found that only 304 cases were stocked inside the warehouse, whereas 264 cases were found outside the warehouse but within the industrial/factory premises of the appellant. Remaining 27 cases were neither found inside the warehouse nor outside the warehouse. The Commissioner of 

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