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2015 (5) TMI 457 - AT - CustomsExtension of period of warehousing under Section 61 of the Customs Act - Confiscation of goods - Redemption fine - Expiry of warehousing period - Held that:- As per Circular No. 47/2002-Cus., dated 29th July, 2002 Commissioner is having power under Section 61 of the Customs Act, 1962 to condone the delay by extending the period for warehousing period. The said exercise has not been done by Chief Commissioner in the impugned order. Therefore, in these circumstances when the power is given the period of warehousing with a delay, in these circumstances, the same should be exercised judiciously but the same was not exercised. Therefore, extend the warehousing period till the time the application for re-export of the impugned goods be considered by Id. Chief Commissioner. - Matter remanded back - Decided in favour of assessee.
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