9911796707
TMI Blog2010 (9) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... had already been exported was also called back which was also found to be potassium chloride - It is the claim of the appellant that he is not the owner of the goods and therefore extension of time for issue of show cause notice in respect of seized goods cannot cause any prejudice to him if his claim that he is not the owner is correct - Held that: - appellant has not been able to make out a cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self would become infructuous if it is not considered before 05.01.2011. 2. The facts in brief are that export consignments of M/s. Ramya Enterprises under two shipping bills dated 27.01.10 were kept on hold. The commodity declared was quartz powder. On chemical test they were found to be potassium chloride (Muriate of Potash) fertiliser grade. Potassium chloride is a restricted commodity for ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner has passed the impugned order and the grounds on which period has been extended is that the following issues are required to be investigated thoroughly and this could not be done within the period of six months provided under Section 110 of Customs Act, 1962. (i) The source/purchase of remaining 474.700 MTs out of 749.700 MTs of MOF seized at Pipavav port has to be ascertained. (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssary documents/information required for investigation of the case have not been furnished by the transporters/dealers etc. and the other concerned persons as on the date of the issue of this show cause notice. 3. Heard both the sides. The learned advocate on behalf of the appellant submitted that the appellant was being harassed by the investigating agency and the extension of time would mean f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... merit and accordingly the same has to be rejected. 4. The appellant has also filed a stay petition but in the absence of any demand against the appellant, the purpose of stay petition is only to stay the operation of the order. Since we have already found no merit in the appeal, we find that stay petition also has no merits and accordingly has to be rejected. In view of the above discussion ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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