2003 (10) TMI 325

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the appellants made import of fag bearing and the goods were warehoused on 8-12-2000. As the appellants failed to claim the goods within the normal period of time of warehousing i.e. one year. The appellants made request for extension of peri .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the goods is still pending before the Chief Commissioner who is competent to extend the period of time for warehousing the goods under Section 61 of the Customs Act. In the present case, the period of warehousing of the goods is not extended and mere rejection of the request for extension of period of time does not call for any penal action under Section 117 of the Customs Act especially when the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X