LAWS(DLH)-2016-3-300

GILLETTE INDIA LTD. Vs. COMMISSIONER OF CUSTOMS

Decided On March 09, 2016
Gillette India Ltd. Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) The petitioner, Gillette India Ltd. ('GIL'), is before this Court aggrieved by the auction process initiated by the Department of Customs ('Department') in respect of the goods imported by GIL under three Bills of Entry ('B/Es').

(2.) GIL imported 1008 Power Tooth Brushes under B/E No. 5980646 (hereafter 'B/E No. 1'), dated 13th Feb., 2012 in a single consignment and warehoused the said consignment in a public bonded warehouse by executing a Warehousing Bond under Sec. 59 of the Customs Act, 1962 ('Act').

(3.) GIL imported 300 Power Tooth Brushes under B/E No. 6029833, dated 17th Feb., 2012 (hereafter 'B/E No. 2') and executed a warehousing bond in respect thereof under Sec. 59 of the Act.