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2016 (8) TMI 396 - HC - CustomsWarehousing – application to be declared as sick company - inability to clear the warehoused goods – re-export of imported goods – warehouse license extended – demand of duty and interest on warehoused goods – detention of remaining goods for recovery of duty and interest by respondents – auction of goods by respondents – application before respondent to grant opportunity to export goods – Circular dated 14.01.2003. Held that: - if a request is made seeking permission to re-export the goods imported, the same may be allowed, even if the permitted period for bonding has expired and demand notice has been issued or it has been decided to put the goods under auction. However, while doing so, it is necessary to extend the period of warehousing under Section 61 of the Customs Act, to enable the importer to export the goods within the permitted period of warehousing. Appellant is permitted to make a representation to the respondents seeking permission to re-export the goods lying in the balance containers – time limit for clearance granted is one year – appeal allowed – decided in favor of appellant.
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