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TMI Blog2015 (9) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... munication was not preceded by any notice and representations made by it were not taken into account – It is also pleaded that goods are covered by Section 85 of customs Act, 1962 and accordingly are exempted from customs duty – Held that:- Petitioner stored goods in customs godown by duly executing bonds but had not removed though substantial period has expired – Petitioner made representations f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustice and contrary to Section 85 of the Customs Act, 1962 (for short, the Act ). Briefly stated, the facts are that the petitioner is a shipping agent as well as shipping chandler. It imported certain goods and stored them in the customs godown duly executing bonds. Through the impugned communication, the 1st respondent required the petitioner to pay the customs duty of ₹ 4,41851/- and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , viz., cigarettes and liquor in the customs godown duly executing the bonds. The respondents were of the view that the petitioner did not remove the goods though substantial period has expired. The petitioner made representations on 05-01-2002 and 07-06-2002 for extension of warehouse period. From a perusal of the impugned order, it is evident that the respondents wanted to levy customs duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. the impugned communication shall be treated as a show cause notice; b. the petitioner shall be under an obligation to submits its remarks/representation within two weeks from today; and c. the 1 st respondent shall pass appropriate orders thereon. The miscellaneous petitions pending in this writ petition shall also stand disposed of. There shall be no order as to costs. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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