9911796707
TMI Blog2003 (3) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... ousing licence under the Provisions of the Customs Act for development of exports of computers and software. They claimed the benefit of Notification 140/90, dated 22-10-90 as amended which was granted on BE filed by them on 5-6-96. A show cause notice was issued as it appeared that EPABX system imported vide this Bill of Entry dated 5-6-96 (and not 5-6-97 as incorrectly mentioned in the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Notification 140/81 as claimed by the appellant, the assessment of the goods in question was therefore completed with reference to this date and the clearance was given on 14-6-96. The SCN demanding differential duty on the basis of non eligibility to the exemption Notification was issued on 8-9-97 i.e. much after the expiry of 6 months from the date of clearance 14-6-96. Hence the SCN/dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the bonded warehouse and used or unused. Goods cleared into Bond and placed in a Warehouse cannot be charged to duty. Duty is to be recovered on them only on expiry of Bond Period. As regards the use of the subject goods in the warehouse, permissible or otherwise we have no assistance of the findings on that aspect in the orders of the Commissioner (Appeals). It is found that the levy of duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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