Amendment to Customs Area of Container Freight Station of M/s Marigold Logistics Pvt. Ltd, Bengaluru

Amendment to Customs Area of Container Freight Station of M/s Marigold Logistics Pvt. Ltd Kanekallu, Jadigenahalli Hobli, Hoskete Bengaluru

MINISTRY OF FINANCE
(Department of Revenue)
(OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE)

Notification No. 01/2021(N.T)

Bengaluru, the 11th March, 2021

S.O. 1243(E) .—In exercise of the powers conferred under sub-section(a) of Section 8 of Customs Act, 1962 (52 of 1962), I, Baswaraj Nalegave, Commissioner of Customs, Bengaluru City, hereby modify / amend the ‘Customs Area’ of Container Freight Station of M/s Marigold Logistics Pvt. Ltd., notified under Notification No.01/2019 (N.T.) dated 26.11.2019 read with Notification No.02/2012 (N.T.) dated 31.08.2012, for the purpose of loading of export goods and unloading of imported good as below:

Description of the Premises:-
All the land and building on the piece of land at SY No.17/1, 17/2, 18/2, 15/1, 15/2A, 15/3, 15/4, 13/2, 11/1, 11/2 & 11/4 Portion of 12, Kanekallu Village, Jadigenahalli Hobli, Hoskete Taluk, Bengaluru –560067, measuring 12 Acres 15 Guntas.

2. Further, in exercise of the powers conferred under sub-section (b) of section 8 of Customs Act, 1962, I hereby also specify the limits of the said Customs Area as under: –

Eastern Side : Bituminous Road
Western Side : Survey No. 12 Private Property
Northern Side : Hoskote Devanagundi Road
Southern Side : IOC3.

This Notification will take effective from 11th March 2021.

[F. No.GEN/TECH/csdn/22/2020]

BASWARAJ NALEGAVE, Commissioner

• Order u/s 69 of the CGST Act has to be communicated before arrest of person concerned– SC
• Refund can not be denied on the ground that it was claimed in a return filed u/s 148 – ITAT
• Distinction between religious & charitable purposes is determined by institution’s primary or dominant object
• Fit case to issue notice u/s 148 – Relevancy of material & application of mind to objections important
• AO is under an obligation to assign reasons for rejecting explanation of the assessee