1999 (12) TMI 280

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..... espondent. [Order per : Gowri Shankar, Member (T)]. The respondent to this appeal had imported two consignments of polyester yarn. The consignments were permitted to be warehoused in a bonded warehouse for the period of three months which was prescribed by law. Shortly after the expiry of the three months period, the respondent wrote to the department stating that it relinquished the tit .....

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..... nd in the appeal is that the importer s claim for extension of the bond period had been refused, and hence on expiry of the warehoused period, the goods should be treated as having been cleared for home consumption. The Bombay High Court judgment would not apply to the facts of this case. 3. It is no doubt true that the facts of the case before the Bombay High Court have to be distinguished from .....

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..... the importer to relinquish the title to the imported goods provided an order for consumption is not passed. 4. These observations of the Court very much apply to the facts before us. It is not in dispute that even though the bond period had expired, no order for home consumption had been passed. As a matter of fact, the finding of the Collector (Appeals) that the goods had themselves been taken .....

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