9911796707
TMI Blog1989 (7) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... al dated 29-11-1985 passed by the Asst. Collector of Central Excise & Customs, Pune, demanding Rs. 2,38,436.29 being the customs duty on certain warehoused goods, under the provisions of Section 72 of the Customs Act, 1962 together with interest at the rate of 6% per annum from 1-11-1984. 2. The facts of the case, briefly stated, are that the appellants were licensed-under Section 58 of the Act to deposit, without payment of duty, dutiable goods imported by them. Accordingly, they had imported and warehoused certain chemicals under Section 61 of the Act. A part of the goods was cleared over a period of time for home consumption on payment of duty chargeable thereon. A part of the goods, however, remained in the warehouse and, on the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll. They also expressed their desire to renew their warehouse licence upto 31-12-1985. A show cause notice was issued to the appellants why the customs duty leviable on the goods together with interest should not be recovered from them under Section 72 if the Act. In due course, the Asst. Collector, on adjudication, passed an order on 29.11.85 confirming the demand for duty and interest thereon. In appeal, this order was confirmed. Both authorities rejected the appellants' contention that they had an unconditional right to relinquish their title to the goods at any time before the proper officer made an order for clearance of the goods. While the Asst, Collector stated that the act of abandonment ought to have been performed during the curr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as follows:- "The owner of any imported goods may at any time before an order clearance of the goods for home consumption has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon." The term "imported goods" has been defined in Section 2(25) of the Act to mean "any goods brought into India from a place outside India but does not include goods which have been cleared for home consumption". It follows that goods which are warehoused in terms of the provisions of Chapter IX of the Act relating to 'Warehousing', continue to be "imported goods" till they are cleared for home consumption. Section 68 of the Act reads as follows:- "Clearance of warehoused goods for home consumption. - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their title to the goods and they were not liable to pay the duty on the goods. 5. The Departmental Representative's contention that the appellants should have filed a bill of entry and paid the duty and other charges on the goods before they could exercise their right to relinquish their title to the goods is only to be stated to be rejected for, if the importer is prepared to pay the duty leviable on the goods, it passes one's comprehension as to why he would want to relinquish his title to the goods. 6. The show cause notice calling upon the appellants to pay duty does not amount to an order for clearance of the goods for home consumption by the proper officer in terms of Section 68, as held by the lower authorities. Nor, as the Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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