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2010 (4) TMI 427 - HC - CustomsRemission of duty- application was made on 31-1-2002 by contending that the resin impregnated paper which were stored in the ware house had lost its shelf life and had become unfit for use on account of non-availability of orders for clearance and accordingly an application for remiss of duty was made. The request for remission of duty was rejected since the bond was extended upto 31-12-2001 and there was no provision for such remission of duty during the period of such extention. The respondent was directed to deposit duty along with interest by letter dated 1-2-2002, to which the respondent had responded by con tending that show cause notice has to be issued. Thereafter show cause notice was also issued to the respondent claiming duty and interest and penalty. Held that- expression cannot extend to period after lapse of extended period merely because goods not cleared. Case of goods improperly removed as per section 72(1)(b). Remission not available.
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