2022 (1) TMI 916

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..... he notice under Section 72(1) of the Customs Act, 1962 was issued - HELD THAT:- The petitioner may have a genuine case for extension of time, considering the fact that the petitioner has also applied for setting up of private warehousing facility under Section 58 of the Customs Act, 1962. There are contributing factors on account of two lockdowns imposed in Tamil Nadu due to outbreak of Covid 19 .....

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..... ction 61(1) of the Customs Act, 1962. 2.It is the case of the petitioner that the petitioner had imported Goods during June 2019 and that the period of warehousing had expired during June 2020 when the country was under lockdown due to Covid pandemic. It is submitted hat the respondent had issued notice to the petitioner under Section 72(1) of the Customs Act, 1962 during January 2021 and that .....

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..... itioner and the learned Senior Standing Counsel for the respondents. 5.The petitioner may have a genuine case for extension of time, considering the fact that the petitioner has also applied for setting up of private warehousing facility under Section 58 of the Customs Act, 1962. There are contributing factors on account of two lockdowns imposed in Tamil Nadu due to outbreak of Covid 19 Pandemi .....

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