Section 33. Unloading and loading of goods at approved places only

Judgments on Section 33

• Frigorifico Allana P Ltd vs Commissioner Of Customs-Nhava Sheva-I — CESTAT, 28 Jun 2024. Breach of conditions appended to a warehouse licence may warrant cancellation of the licence but not penalty under section 117, because imposition of penalty is in the realm of statutory enactment only and regulation 12…
• Ganesh Benzoplast Ltd vs Commissioner Of Customs-Nhava Sheva-I — CESTAT, 22 Apr 2024. Storage or unloading of imported goods, even in non-bonded tanks or through pipelines into a bonded warehouse, attracts no confiscation, redemption fine or penalty where it is done with the prior permission of the…
• Sundaresh Bhatt vs Central Board Of Indirect Taxes And… — Supreme Court of India, 26 Aug 2022. Once the Adjudicating Authority (NCLT) approves the Liquidator's decision to sell the movable/immovable assets of the corporate debtor in liquidation by adopting a particular mode of sale, there is no provision in the…
• M/S.N.C.Alexender vs The Commissioner Of Customs — Madras High Court, 9 Jun 2022. Show cause notices and adjudication orders issued by DRI officers are valid because they are appointed as 'Officers of Customs' under Section 4 of the Customs Act, 1962, and Section 97 of the Finance Act, 2022…
• Lucknow Prev vs Narpat Singh — CESTAT, 11 Aug 2026. Gold cannot be confiscated as smuggled goods on the basis of uncorroborated or retracted statements alone; absent foreign markings or independent evidence of foreign origin, the burden of proof under Section 123 remains…
• Commissioner Of Customs (Preventive) vs I T C Global Holdings Pvt Ltd — Gujarat High Court, 5 Aug 2026. Burnt cars reduced to scrap are neither restricted 'commercial and passenger automobile vehicles' under the Negative List nor 'second hand goods', so their import is not liable to confiscation under Section 111(d), and…
• Nayara Energy Limited vs Jamnagar(Prev) — CESTAT, 8 Apr 2025. Whether floating crane/unloading charges incurred in moving cargo from a vessel to barges are transport costs includible in assessable value under Section 14 or loading-unloading costs covered by the statutory 1% is a…
• Paschimanchal Vidyut Vitran Nigam Ltd. vs Raman Ispat Private Limited — Supreme Court of India, 17 Jul 2023. Once moratorium is imposed under Sections 14 or 33(5) of the IBC, statutory authorities such as customs have only a limited jurisdiction to assess/determine the quantum of duty and other levies and must submit their…
• Shree Shyam Enterprises vs Union Of India & Ors — Delhi High Court, 20 Dec 2019. The prohibition in Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 on charging rent or demurrage on seized, detained or confiscated goods is 'subject to any other law for the time being in…
• M/S Dharti Agro Industries Pvt. Ltd. vs The Managing Director, Pashchimanchal… — Allahabad High Court, 18 Sep 2025. Once the IBC is triggered, its Section 238 overriding effect bars recovery of the corporate debtor's dues from a liquidation auction purchaser, who cannot be denied a power connection — the creditor must realize its…
• Karur Vysya Bank Limited vs State Of Gujarat — Gujarat High Court, 23 Oct 2024. A secured creditor whose charge is registered prior in time prevails over a later-created charge for State dues by virtue of Section 26E of the SARFAESI Act and Section 31B of the RDB Act, the Crown's preferential right…
• Chairman, Board Of Trustees, C.P.T. vs M/S Arebee Star Maritime Agen.Pvt.L — Supreme Court of India, 5 Aug 2020. Once a Port Trust takes charge of goods and gives a receipt, liability for storage/demurrage falls on the importer, owner, consignee or their agent, and neither the passing of title nor endorsement of the bill of lading…