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2015 (9) TMI 718 - ANDHRA PRADESH HIGH COURTNon-service of Notice Storage of goods for extended period Levy of duty Through impugned communication, 1st respondent required petitioner to pay customs duty and interest Petitioner states that impugned communication was not preceded by any notice and representations made by it were not taken into account It is also pleaded that goods are covered by Section 85 of customs Act, 1962 and accordingly are exempted from customs duty Held that:- Petitioner stored goods in customs godown by duly executing bonds but had not removed though substantial period has expired Petitioner made representations for extension of warehouse period From perusal of impugned order, evident that respondents wanted to levy customs duty and interest Court of view that impugned communication can be treated as show cause notice by itself and petitioner can be granted reasonable time to put forward its contentions Respondent-1 directed to pass appropriate orders Petition disposed of.
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