CCE Vs. CHANDRAWATI POLYMERS PVT. LTD.

JUDGEMENT

(1.) HEARD the learned JDR as none appeared on behalf of the respondents.

(2.) NOTICE issued to the respondents is received back with the postal remark "Factory Closed". The Revenue filed this appeal against the impugned order whereby the Commissioner (appeals) set aside the demand of duty and interest in respect of the warehoused goods. The case of the Revenue is that respondents made import of certain goods. The importer filed warehousing bill of entry and after the expiry of the period of warehousing, the respondent neither asked for extension of time nor asked for removal of goods on payment of duty. Show cause notice was issued for payment of Customs duty as well as interest. The adjudicating authority confirmed the demand and interest. However, the Commissioner (Appeals) on appeal field by the importer, set aside the demand on the ground that provisions of Section 61 of Customs Act re to be read with the provisions of Section 28 of the Customs. Hence demand is time barred.

(3.) THE contention of revenue is that there is a procedure prescribed regarding the warehoused goods. Revenue relied upon the provisions of 72 of the Customs Act which provides that where any warehoused goods had not been removed at the expiry of period during which such goods are committee to be warehoused goods, the proper officer may demand from owner of such goods, and he shall pay the full amount of duty chargeable on such goods, together with penalties interest and other charges.