9911796707
TMI Blog2016 (11) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... in exercise of the powers vested in me under the proviso to Section 110 (2) of the Customs Act, 1962 I hereby extend the period of six months referred to in the main sub-section (2) of the Section 110 ibid by a further period not exceeding six months from the expiry of the initial period of six months from the date of seizure (i.e. upto 13.08.2008) in respect of the goods covered under the Bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. Ltd., China. The bills of entry were assessed under RMS System and after payment of duty, the clearance of the goods were withheld on the ground that goods were to be examined by the officers of SIB of Kolkata Customs (Port). On examination of the consignment it was found that there was excess gross weight of 2672.5 Kgs. The Department has neither issued any show cause notice nor allowed the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvestigating agency i.e. Special Investigating Branch so that period of issuance of Show Cause Notice under Section 124 (a) of the Customs Act, 1962 can be extended beyond six months of the seizure of goods, in terms of the proviso of the Sections 110 (2) ibid. 18. I find that the goods under seizure are Stamping Foils, which have been seized under Section 110 (1) of the Customs Act, 1962, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncorrect, hence it was required to be re-assessed in terms of under Section 46 (4) ibid. It is clear from the forging notes that the clearance of the goods was withheld because of violation of Section 46 (3) m (4) ibid and on that day it was not detained/seized. However, later on, on finding the sufficient grounds that the subject-imported goods were liable for confiscation, it was formally seize ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
