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TMI Blog2007 (5) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... s under Section 59 of the Customs Act, 1962. The original authority has demanded the Customs Duty under Section 72 of the Customs Act, 1962. Interest has also been demanded under Section 61 of the Customs Act. Further, penalties have been imposed under Section 117 of the Customs Act, 1962 for contravention of the provisions of Section 61 of the Customs Act, 1962. 3. Shri Rajesh Chander Kumar, the learned Advocate, appeared for the appellants and Shri K. Sambi Reddy, the learned JDR, for the Revenue. 4. Heard both sides. 5. The original authority, in the orders passed by him, has given a very brief finding without giving the details and also the relevant circumstances of the case. It should be possible for us to reproduce the entire fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I demand interest as applicable from 2-8-96 till date of clearance of goods under Section 61 of Customs Act, 1962 read with Section 72 of Customs Act, 1962. I impose penalty of Rs. 4,000 (Rupees four Thousand Only) under Section 117 of Customs Act 1962 for contravention of the provisions of Section 61 of Customs Act, 1962. I direct the importer to pay the applicable rent to warehouse keeper. In the other two orders, similar findings have been given. The issue was agitated and it was remanded twice by CESTAT to the Commissioner (Appeals). However, the impugned order was passed on 28-1-2005. The Commissioner (Appeals) upheld all the Orders-in-Original. The appellants imported various Electronic items and warehoused the same by ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants addressed a letter to the Additional Commissioner of Customs in continuation of their letter dated 22nd April, 1998 for giving permission for re-export. They had stated that they had already suffered sufficient financial loss in the matter and if permission is given, they would be in a position to earn foreign exchange from other country at least for the material which are obsolete for the Indian market. The appellants felt that it would not be worth clearing the goods on payment of Customs duty. On the same day, in response to their letter of 22nd April, 1998, the Superintendent of Customs asked the party to pay the duty and clear the goods and thereafter they may re-export the goods. However, on 12-5-1998, the Superintendent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided to put the goods under auction. Before permitting the re-export in each such case, however, it will be necessary to extend the period of warehousing under Section 61 of the Customs Act, 1962, to enable the importer to export the goods within the I permitted period of warehousing . The above instructions have not been properly interpreted by the Commissioner (Appeals). The request for permission to re-export may be allowed even after the expiry of bonding I period. In the present case, even though the appellant applied for extension in respect of bond No. 60/96 in January 1997, there was no response within a reasonable period of time. The Superintendent s letter, conveying Commissioner s rejection, is nearly after two years i.e. on 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or enforced. It is a conclusion of a body, court, authority of Tribunal apart any motion. In our view, the Superintendent s communication does not satisfy to be called as an order passed by the Commissioner in the legal sense applying his mind and taking into account all the factors. In any case, the power to grant extension is given to the Commissioner under Section 61 of the Customs Act, 1962. This is a statutory power. Such powers have to be exercised carefully with total application of mind. From the letter of the Superintendent, it is not clear whether the question of re-export of the goods was dealt with by the Commissioner. Even if he had dealt with that, it is not understood how he had failed to implement the Board s Circular cite ..... X X X X Extracts X X X X X X X X Extracts X X X X
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