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2015 (2) TMI 595 - AT - CustomsExtension of warehousing period - Imposition of penalty u/s 117 - violation or defiance ofthe provisions of the Customs Act, 1962 - Whether penalties are imposable upon the appellant for not seeking extension of warehousing period of one year under Section 61(1) of the Customs Act, 1962 - Held that:- it was strongly argued by the learned Advocate of the appellant that in Kandla Customs House, there was no practice to ask for extension of time of warehoused goods which are being supplied as ship stores. It is observed from the facts available in Para 4 of the appeal memoranda filed by the appellant that such a practice could be in vogue at Kandla during the relevant period. Appellant did ask the department for providing them the copies of such orders passed by Commissioner on 24.3.2009, which is still pending with the department. In the interest of justice, these matters are required to be remanded back to the adjudicating authority to provide copies of such orders to the appellant and pass suitable speaking orders after affording an opportunity of personal hearing to the appellant. - Matter remanded back - Decided in favour of assessee.
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