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2019 (8) TMI 283 - AT - Customs100% EOU - extension of the warehousing period - renewal of warehousing license under Section 58 of the Customs Act - illegal removal of goods from the warehouse - inability to produce the warehoused goods for verification. Whether the warehousing period of the capital goods gets automatically extended with the renewal of warehousing license under Section 58 of the Customs Act are of separate extension of the capital goods lying in the warehouses has to be obtained? - HELD THAT:- The Tribunal has decided in the case Sun Microsystems India Pvt. Ltd. [2007 (12) TMI 117 - CESTAT, BANGALORE] and HCL Technologies [2017 (6) TMI 1133 - CESTAT BANGALORE] that warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license Whether inability to produce the warehoused goods for verification at the time of visit of officers amounts to removal of the goods from the warehouse? - HELD THAT:- The Bench in the case of WIPRO GE MEDICAL SYSTEMS PVT. LTD. VERSUS COMMR. OF CUS., BANGALORE [2009 (7) TMI 704 - CESTAT, BANGALORE] has held that duty cannot be demanded on the goods just because of the appellants could not show the goods for physical visit of the officers - demand set aside. Appeal allowed - decided in favor of appellant.
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