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2012 (9) TMI 312 - CESTAT, AHMEDABADPenalty - respondents sought to file the bills of entry after a lapse of more than thirty days from the date of unloading of the imported goods – Held that:- Section 48 stipulates that, if the imported goods are not cleared for home consumption or warehoused or transshipped within 30 days from the date of unloading thereof at a customs station or within such other and with the permission of the proper officer he sold by the custodian. Thus, Section 48 of the Customs Act empowers the proper officer either to grant further time for clearance of imported goods or to permit the custodian to sell off such goods. The Section does not contain any penal consequences in the event a bill of entry is not filed or goods are not cleared within the time stipulated - appeal filed by the Revenue dismissed
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