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TMI Blog2013 (4) TMI 568X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 (Exhibit-K). We direct that the Chief Commissioner shall pass a fresh order in accordance with law, after furnishing to the Petitioner an opportunity of being heard. Since the subject matter of the dispute now survives in respect of eight bonds, the competent authority shall pass orders in respect thereof - The Petition is accordingly disposed of. - Writ Petition No. 1534 of 2012 - - - Dated:- 29-2-2012 - Dr. D.Y. Chandrachud and M.S. Sanklecha, JJ. Shri Prakash Shah with Jas Sanghavi and Durgaprasad Poojari, i/b PDS Legal, for the Petitioner. Shri Pradeep S. Jetly, for the Respondent. [Order]. - P.C. : The Petitioner was granted a licence on 6 June 2008 under Section 58 of the Customs Act, 1962 to operate a Priv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed upon to pay duty and interest along with penalty and other charges. Thereafter, by a letter dated 24 August 2011, the Petitioner applied to the Deputy Commissioner of Customs, to remove the goods from its Private Bonded Warehouse to be exported to an SEZ at Chennai. By a reply dated 11 October 2011, the Deputy Commissioner of Customs, directed the Petitioner to submit Annexure-4 duly certified by the Superintendent Incharge at the earliest so that the request for transfer of the consignment to Chennai would be processed. The Petitioner complied with the request on 13 October 2011. The Deputy Commissioner of Customs, has by a communication dated 23 January 2012, rejected the request on the ground that the request for extension of the ware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or warehousing cannot be accepted indefinitely. 6. Under Section 61(1) of the Customs Act, 1962 any warehoused goods may be left in the warehouse where they have been deposited for the period stipulated therein. Under the proviso, the Commissioner has been empowered to extend the period for such periods as he may deem fit in the case of goods intended for use in any hundred per cent export oriented undertaking. In any other case, the Commissioner may extend the period by a period not exceeding six months while the Chief Commissioner may do so for such further period as he may deem fit. 7. On a perusal of the record, it would appear that the licence which was granted to the Petitioner to operate a Private Bonded Warehouse expired on 5 Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a chart annexed at paragraph 6 of the Petition, re-export was permitted in September 2011 when the Bill of Entry for home consumption has been filed. However, in the affidavit in reply, it has been stated that the goods covered by the five Bills of Entry were allowed to be transferred to the SEZ at Chennai under Section 61 read with the ASZ Rules as they were within the warehousing period. Since we are inclined to set aside the order of the Chief Commissioner, which has been communicated to the Petitioner on 20 June 2011, on the ground that the Petitioner has not been heard, it is not necessary for this Court to express any view on the merits of the entitlement of the Petitioner. We accordingly allow the Petition by setting aside the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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