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2022 (1) TMI 916 - MADRAS HIGH COURTSeeking extension of warehousing period - It is submitted that the application for extension of warehousing under Section 61 of the Act has been made long after the notice under Section 72(1) of the Customs Act, 1962 was issued - HELD THAT:- The petitioner may have a genuine case for extension of time, considering the fact that the petitioner has also applied for setting up of private warehousing facility under Section 58 of the Customs Act, 1962. There are contributing factors on account of two lockdowns imposed in Tamil Nadu due to outbreak of Covid 19 Pandemic. Writ Petitions disposed off without expressing any opinion on merits by directing the first respondent to pass appropriate orders on the representation dated 22.09.2021 of the petitioner filed under Section 61 of the Customs Act, 1962 - Petition disposed off.
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