9911796707
TMI Blog1996 (11) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... 12-90 and were stored in the Bonded Ware House at Calcutta on 16-1-91. Thereafter, on the basis of the application filed by the petitioner, the goods were transferred to the Central Warehousing Corporation Bonded Ware House at Bhubaneswar on 20-2-91. Subsequent to the import, the petitioner, on 3-6-91 applied to the appropriate authority for grant of Customs Duty Exemption Entitlement Certificate (D.E.E.C.), which was granted on 31-3-92. After obtaining this certificate, the petitioner moved opposite party No. 1 for clearing the bonded goods from Customs Ware House, Bhubaneswar without payment of Customs duty in terms of the Notification No. 159/90-Cus., dated 30-3-90. On 6-8-92, the petitioner was informed that he was eligible to clear up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms warehouse. It is also submitted that the exemption under the Notification is not automatic, but subject to certain conditions, which are required to be fulfilled by the petitioner before a claim for exemption can be made. Attention of the Court is invited to the various provisions contained in the notification, in particular, Explanation (vi) (a) to Clause 1, which reads thus : "Explanation :- In this notification : *** ****** (v) "Imported into India against an Advance licence" includes: (a) Goods imported under any licence (including Open General Licence) issued under the Imports and Exports (Control) Act, 1947 (18 of 1947), for the time being in force, for which at the time of clearance out of Custom's Control a valid Advance Lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proper course for the petitioner would be to file a reply to the demand-cum-show cause notice and that the question as to whether or not it is liable to pay interest can be determined by the appropriate authority. All points raised by the petitioner before this Court can effectively be raised with respect to the show cause notice and on being raised, we are sure that the appropriate authority will consider the contentions and pass an appropriate speaking order expeditiously, preferably within a period of three months from the date of submission of the reply to the show cause notice. As the matter is to be adjudicated upon, the question of immediate realisation of any interest, cannot raise. However, the bond submitted shall remain in force ..... X X X X Extracts X X X X X X X X Extracts X X X X
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