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2016 (12) TMI 1439 - GUJARAT HIGH COURTNatural justice - exemption from statutory obligation for submitting extension application - Section 28 of the Customs Act - Held that: - the matter deserves consideration as the learned Counsel for the petitioners is prima facie correct in contending that the demand for the period in question could not have been justified on the face of it in light of the provisions of Section 28 of the Customs Act. Even assuming for the sake of examining without holding that in a given case, the same is permissible then also, so far as the merit of the demand if concerned, unfortunately, prima facie, there appears to be no justification whatsoever for treating the consumed goods to be goods warranting any extension application - appeal allowed by way of remand.
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