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TMI Blog2007 (2) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods - Appeal No. 925/2004 - Final Order No. 67/2007-Cus. (PB), - Dated:- 5-2-2007 - [Order per : C.N.B. Nair, Member (T)]. - The appellant obtained an EPCG Licence in Dec.'95 to import machinery for the purpose of expanding its paper manufacturing unit. Subsequently, in April, 1996, some machinery were imported at the Container Freight Station, Ludhiana and four Bills of Entry were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rch, 2003, show cause notice was issued proposing to confiscate the imported goods and to demand duty on them from the appellant. The proceeding so initiated, led to the passing of the following order of adjudication: ORDER "1. I hold that the goods are chargeable to duty amounting to Rs. 3,60,95,582/- from M/s. Oswal Papers Allied Industries, Ludhiana along with interest @ 24% per annum u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act. We may read that section: "Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading. If any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transshipped within thirty days from the date of the unloading thereof at a customs station or within such further time as the proper officer may a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Port Manager, Container Freight Station). In the pre sent case, the goods are remaining uncleared, unwarehoused from 1996. Section 48 is clearly applicable to the goods. The goods are required to be disposed of by the custodian and realization of the same to be shared in terms of law. In this legal situation, there is no occasion for demanding Customs duty from the present appellant. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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