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TMI Blog2012 (9) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... housed or transshipped within 30 days from the date of unloading thereof at a customs station or within such other and with the permission of the proper officer he sold by the custodian. Thus, Section 48 of the Customs Act empowers the proper officer either to grant further time for clearance of imported goods or to permit the custodian to sell off such goods. The Section does not contain any pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y with the provisions of Section 48(1) of the Act within the time limit prescribed in the Act, which per se, also include the failure to file bill of entry under Section 46(1) ibid, which it was the duty of the importer to comply; that the importer has rendered himself liable to penalty under Section 117 of the Act. The Revenue relies upon the order of the Tribunal in the case of Southern Iron S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 and with the permission of the proper officer he sold by the custodian. Thus, Section 48 of the Customs Act empowers the proper officer either to grant further time for clearance of imported goods or to permit the cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the nature prescribed under Section 117 of the Customs Act, 1962 for non-filing of bill of entry within 30 days under Section 48 of the Act ibid is ex facie without authority of law and contrary to the relevant provisions of the Customs Act, 1962. 3. Further, on going through the Order-in-Appeal of Commissioner (Appeals), I find that the stand taken by the Commissioner (Appeals) is lega ..... X X X X Extracts X X X X X X X X Extracts X X X X
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