9911796707
TMI Blog2007 (1) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... interest were sustainable - E/2430/2004 - 450/2007-EX(PB) - Dated:- 13-1-2007 - [Order per : S.S. Kang, Vice-President]. - Heard the learned JDR as none appeared on behalf of the respondents. 2. Notice issued to the respondents is received back with the postal remark "Factory Closed". The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the warehoused goods. Revenue relied upon the provisions of Section 72 of the Customs Act which provides that where any warehoused goods had not been removed at the expiry of period during which such goods are committed to be warehoused goods, the proper officer may demand from owner of such goods, and he shall pay the full amount of duty chargeable on such goods, together with penalties intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a longer period. The revenue is asked for duty as well as interest. We find that Section 72 of the Customs Act is very clear which provides that in respect of the warehoused goods which were not removed from the warehouse after the expiry of the period, proper officer may ask for duty as well as interest and other charges in respect of such goods and if the importer failed to pay such duties, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer after expiry of the warehoused period, had not come forward to take possession of the imported goods. Provision of Section 28 of the Customs Act is not applicable in such a case. There is no time limit prescribed under Sections 61 and 72 of the Customs Act for such release. In view of the above discussion, the impugned order is set aside. The appeal is allowed. (Order dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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