2009 (4) TMI 167

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..... JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein are manufacturers of various Aromatic chemicals, one of which is Ylanate Ortho, for the manufacture of which they imported "Ortho Tertiary Butyl Cyclohexnol" from Germany on 28-10-92. The goods were bonded in the Customs House on 18-1-93. The bond expired on 17-2-93; however, the goods were cleared .....

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..... g period. However, we agree with the appellants that the above decision is not applicable to the facts of the present case as the apex court held in the Kesoram Rayon judgment that, there was nothing on record to suggest that clearance thereon under Section 68 was ordered and, therefore, Section 15(1)(b) of the Customs Act, 1962 has no application. In other words, in the case of clearances under S .....

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..... CC - 1991 (54) E.L.T. 399 (Tribunal), wherein it has been held that in the case of goods removed from a warehouse under Section 68 after the expiry of the warehousing period, the rate of duty applicable would be the rate in force on the date of actual removal of the goods from the warehouse. The Tribunal has distinguished the Tribunal's order in Kesoram Rayon (upheld by the apex court) as under :- .....

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..... f the Act were not fulfilled by the importer and the goods were not cleared under Section 68. It was in these circumstances that it was held that after the expiry of the warehousing period the goods ceased to be "warehoused goods". It was further held that since the removal of goods was under an order passed by the Assistant Collector under Section 72 of the Act, the rate of duty applicable to the .....

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..... 3. Following the ratio of the Tribunal's decision in CBS Gramophone Records & Tapes (supra) and Raymond Synthetics Ltd. (supra), we accept the stand of the appellants that duty liability had been rightly discharged in terms of Section 15(1)(b) of the Customs Act, 1962, set aside the impugned order and allow the appeal. (Dictated and pronounced in open court)
Case laws, Decisions, Judgements, .....

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