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2020 (12) TMI 834 - HC - CustomsWarehousing of the said imported goods - imported yellow peas - direction to respondent to take on record the bills of entry for warehousing of the cargo covered by 11 bills of lading of imported yellow peas and to pass orders thereon for warehousing of the said imported goods - Grievance of the petitioners is that their attempt to electronically present the bills of entry was not accepted by the customs automated system on account of suspension of importer exporter code. HELD THAT:- Section 48 lays down the procedure in case of goods not cleared, warehoused or transshipped within 30 days after unloading. It says that if any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transshipped within thirty days from the date of unloading at a customs station or within such further time as the proper officer may allow or if the title to any imported goods is reliquished, such goods may after notice to the importer and with the permission of the proper officer be sold by the person having custody thereof - Under section 48, if the imported goods are not cleared or warehoused etc. within the stipulated period which may be extended, then the person having the custody of such goods has the discretion to sell the goods. A decision has to be taken by the authority under section 46 of the Customs Act. Without such decision being taken, it would not be just and proper to allow the custodian to sell the goods - respondent Nos.2 and 3 are directed to take a decision on the prayer of the petitioners for warehousing of the consignments in terms of section 46(1) of the Customs Act after granting due opportunity of hearing to the petitioners. Let such decision be taken within a period of 7 days from the date of receipt of a copy of this order. Petition disposed off.
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