COMMNR. OF CUSTOMS, CALCUTTA vs M/S. BIECCO LAWRIE LTD.

The Supreme Court, in this case, addressed the applicability of Section 49 of the Customs Act, 1962 regarding the storage of imported goods. The Court held that once the duty on Superior Kerosene Oil (SKO) was paid and the goods were cleared for home consumption, the Customs Authority could not impose additional charges for supervision as the control over the goods was lifted. The judgment clarified that the respondent's request for continued storage in the same warehouse was valid and upheld the earlier decision of the Customs Excise and Gold (Control) Appellate Tribunal.