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2015 (9) TMI 718 - ANDHRA PRADESH HIGH COURTNon-service of Notice – Storage of goods for extended period – Levy of duty – Through impugned communication, 1st respondent required petitioner to pay customs duty and interest – Petitioner states that impugned communication was not preceded by any notice and representations made by it were not taken into account – It is also pleaded that goods are covered by Section 85 of customs Act, 1962 and accordingly are exempted from customs duty – Held that:- Petitioner stored goods in customs godown by duly executing bonds but had not removed though substantial period has expired – Petitioner made representations for extension of warehouse period – From perusal of impugned order, evident that respondents wanted to levy customs duty and interest – Court of view that impugned communication can be treated as show cause notice by itself and petitioner can be granted reasonable time to put forward its contentions – Respondent-1 directed to pass appropriate orders – Petition disposed of.
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