9911796707
TMI Blog2001 (3) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... ne month in terms of the provisions of erstwhile Section 6(1)(b) of the Customs Act. There was no provision for extension of said period of one month. Though it is the case of the appellants that in the absence of any demand notice from the Department requiring payment of duty or interest from the appellant, the appellant be deemed to have been permitted to keep the goods in the warehouse, he was unable to subscribe to the above contention of the appellant. Extension of the normal warehousing period follows a specific order in this behalf by the competent authority and is not a matter of presumption or inferance. In the above circumstances, it will be only logical to think that the warehousing period in all these 42 out of 44 cases had expi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han the duty finally assessed, and consequently there was no unpaid duty, from the very beginning. Barring these two cases, in all other cases the ex-bond clearances took effect after expiry of warehousing period of one month and, therefore, following the ratio of judgment of the Apex Court, under reference, the duty should be quantified with reference to the date on which the permitted warehousing period came to an end and the interest shall be charged on those duties from the 8th day from the date on which the Bills of Entry were returned to the importer/appellant for warehousing the goods under Section 59A, till the date of actual clearances of the goods from the warehouse. In other words, the interest already realised by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962. In all the other cases, the Commissioner (Appeals) has found that since the bonding period of one month as prescribed was over and no extension of the bonding period would be granted to obtain the interest would be chargeable as per his findings herein above. (b) A perusal of Section 59(A) which reads as under : 59A. Conditions for warehousing certain goods. - (1) Notwith-standing anything contained in sub section (2) of Section 23 and in any other provisions of this Act, the importer or any dutiable goods specified in clause (b) of sub-section (1) of Section 61, which have been entered for warehousing and assessed to duty under Section 17 or Section 18, shall deposit fifty per cent of the assessed duty and execute a bond-bind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and under circumstances of an exceptional nature, to be specified in such order, the whole or part of any interest payable under this sub-section in respect of any warehoused goods. This would indicate that at the material time, the amount of 50% of the duty assessed on debonding Bill of Entry was duty paid and not a deposit of the amount as contended by the ld. JDR. In this case, before us, it is an admitted fact that the rate of duty within one month period of boding permitted and beyond one month s period, has not changed. However, the duty rate applicable on the debonding date was at a rate much less than the rate that was applicable when the goods were bonded. This resulted in a situation, wherein the total quantum of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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