2010 (8) TMI 218

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... In both the appeals, even though there are separate proceedings and separate orders, issue involved is same and hence a common order is being passed. The facts of the case brief are that respondents could not file bill of entry within thirty days from the date of unloading of the imported goods and the adjudicating authority imposed a penalty under Section 117 of Customs Act, 1962 on the body of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e not cleared for home consumption or warehoused or transshipped within 30 days from the date of unloading thereof at a customs station or within such other extended period as may be allowed by the proper officer or the title to the imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the custodian. Thus, Section 48 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iod. Failure to clear the goods within the time stipulated under Section 48 of the Act is not a contravention of the nature prescribed under Section 117 of the Act." 2. I find myself in complete agreement with the view taken by the Commissioner (Appeals) and find that appeal filed by the department has no merit. Accordingly both the appeals are rejected. (Pronounced in Court)
Case laws .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X