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2017 (7) TMI 273 - AT - CustomsExtension of warehousing period - it appeared to Revenue that the appellant importer failed to remove these goods during the warehousing period permitted under Section 61 of the said Act and instead left the goods warehoused after the expiry of warehousing period - Held that: - This matter was earlier heard on 11/01/2017 when we noticed that there appears to be no proper consideration and disposal of the direction of the Hon'ble Allahabad High Court in the aforementioned writ petition by the learned Commissioner - the order of Hon'ble High Court dated 24 May, 2013 have not been complied with. As claimed by the Department in the said order in original, it appears the learned Commissioner have refused to comply with the order of the Hon'ble High Court stating that he cannot travel beyond the scope of show cause notice and therefore, refrain from examining the same. We have gone through the entire order in original and we have nowhere found any reference and/or consideration of the said order of the Hon'ble High Court dated 24th may 2013. The order in original impugned herein is not maintainable - appeal allowed - decided in favor of appellant.
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