PRADEEP ULLAL Vs. COMMISSIONER OF CUS., BANGALORE

JUDGEMENT

(1.) THIS appeal has been filed by an importer who had warehoused the two imported consignments under Customs Bond on 21 -4 -1999 & 26 -4 -1999. Duty of Customs were demanded by notice dated 23 -11 -2000, as the goods were not cleared from the Warehouse in terms of Section 68 or 69 of the Customs Act, 1962, nor any extension of warehousing period in terms of proviso to Section 61(1)(b) Customs Act, 1962 was obtained. Therefore, the duties were confirmed as demanded, along with interest as applicable. A penalty of Rs. 16,000/ - under Section 117 of the Customs Act, 1962 was also imposed by the lower authorities by treating the case to be a case of deemed improper removal, as held by the Supreme Court in the case of Kesoram Rayon [1996 (86) E.L.T. 464 (S.C.) = 1996 (66) ECR 201 (S.C.)]. The request to clear the goods from the warehouse at the applicable rate of duty, on the day of removal, made before the authorities was not accepted. It was found that the said request was made almost more than seven months from the lapse of warehousing period or such extended period.

(2.) WHEN the matter came up for stay application hearing, it was submitted by the learned advocate that Application made to the Commissioner and Chief Commissioner of Customs, Bangalore, for extension of Warehousing Period were still pending with those authorities, for a decision. The matter was adjourned, after adjournments, it was submitted that the matter is still not decided by the Chief Commissioner while the application made to the Commissioner has been replied by his office that they should meet the Dy. Commissioner concerned who vide his Letter Nos. C. No. VIII/40/2/2001 CWC dated NIL signed on 29/1/2001, has intimated that the said request could not be considered. The matter, with consent of both sides was thereafter heard, after waiver of pre -deposit. After hearing both sides and considering the submissions made we find : -

(3.) IN view of our findings the appeals are allowed, as remanded, for redetermination of the duties, interest, penalties as applicable, as per law. Appeal disposed of accordingly.