9911796707
TMI Blog2019 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... icrosystems India Pvt. Ltd. [ 2007 (12) TMI 117 - CESTAT, BANGALORE ] and HCL Technologies [ 2017 (6) TMI 1133 - CESTAT BANGALORE ] that warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license Whether inability to produce the warehoused goods for verification at the time of visit of officers amounts to removal of the goods from the warehouse? - HELD THAT:- The Bench in the case of WIPRO GE MEDICAL SYSTEMS PVT. LTD. VERSUS COMMR. OF CUS., BANGALORE [ 2009 (7) TMI 704 - CESTAT, BANGALORE ] has held that duty cannot be demanded on the goods just because of the appellants could not show the goods for physical visit of the officers - demand set aside. Appeal allowed - decided in favor of app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel for the appellants submits that the warehousing period of capital goods stored in a bonded warehouse gets automatically extended with the renewal of warehouse license under Section 58 of the Customs Act in view of the following: Sun Microsystems India Pvt. Ltd. Vs Commissioner 2008 (225) ELT 120 (Tri.) HCL Technologies Ltd. Vs CC, Bangalore 2017 (356) ELT 146 (Tri. Bang.) 2.1. He further submitted that the provisions of Section 72 (a) read with Section 71 of the Customs Act envisages taking out of warehouse or Physical removal of goods of the warehoused goods from the warehouse which is because of the appellants could not produce the warehoused goods for verification at the time of the visit of the officers, it does not mean that the w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of HCL Technologies (supra) has observed as follows: 10. We have carefully gone through the C.B.E. C. Circular cited above, as well as the decision of the Tribunal in the case of Sun Microsystems India Pvt. Ltd. (supra). We are of the view that the cited case settles the issue in favour of the appellant. The Tribunal in that case held as follows :- 6. On a very careful consideration of the issue, we find that in the present case the goods, even though they are obsolete, are still in the bonded premises, they have not yet been cleared. Moreover, it is on record that the bonded premises licence is valid till 4-5-2009. Therefore, in terms of the Board s Circular 7/2005, dated 14-2-2005, the warehousing period automatically g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od for more than five years. Illustration : In case of an EOU/EHTP/STP unit having obtained a warehousing licence on 1-1-1999 would fall due for renewal after initial 5 years period on 1-1-2004. In this case, (i) Assume a C.G. has been warehoused on 1-1-2002. Hence, its extension of warehousing falls due on 1-1-2007. (ii) The warehousing licence under Section 58 becomes due for renewal on 1-1-2004, and the same would be renewed for further five year period i.e. up to 1-1-2009. (iii) Extension of warehousing period for C.G. at (i) above would also be given on 1-1-2004 along with renewal of warehousing licence for a period up to 1-1-2009. 7. In view of the above circular, the warehousing period of the impugned goods gets extended up to 4-5-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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