2010 (8) TMI 218

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..... 010 - A/1400-1401/2010-WZB/AHD - Dated:- 27-8-2010 - Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri R. Nagar, SDR, for the Appellant. [Order]. - 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 .....

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..... may be presented at any time after the delivery of the import manifest or import report as the case may be. Section 48 of the Act stipulates that, if the imported goods are 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 .....

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..... e no explicit powers enjoined in Section 48 of the Act, on the proper officer to attach pre-conditions, either monetary or otherwise, in lieu of such extension of time period. 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 ta .....

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