TMI Blog2010 (4) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. - 16 of 2006, - - - Dated:- 15-4-2010 - K.L. Manjunath and B.V. Nagarathna, JJ. REPRESENTED BY: S/Shri Raghavendra B. Hirer, Counsel for N.R. Bhaskar, for the Appellant. S/Shri T. Rajeswara Sastri, Counsel for T. Rajeswara Sastri Assts., for the Respondent. [Judgment per: B.V. Nagarathna, J.]. - This appeal is filed by the revenue by challenging the Order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent had imported certain quantity of resin and impregnated paper and had bonded the same in the warehouse by Bond No. 32/2000 dated 13-7-2000. The respondent had also sought the extension of the said bond upto 31-12-2001 by contending that the goods were in good condition but could not be used for manufacture due to recession in the market and the extension was granted. Thereafter another 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de an application seeking remission of duty by invoking Section 23 of the Customs Act after the lapse of the extended period and that the authorities were justified in not allowing the said application as the assessee had not made out a case under Section 23 of the Act and therefore the Tribunal could not have granted the relief to the assessee by holding that the goods were destroyed before they were cleared for home consumption by applying Section 23 of the said Act. He has also drawn our attention to Sections 71 and 72 of the Act and relied upon a decision of the Bombay High Court reported in 2003 (155) E.L.T. 25 (Born.) in the case of Videocon International Limited. v. Union of India in support of his submission. 5. Per contra, lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a result of pilferage or destroyed, at any time before clearance for home consumption, the Assistant Commissioner of Customs or Deputy Commissioner of Customs shall remit the duty on such goods. (2) The owner of any imported goods may at any time before an order for clearance of goods for home consumption under section 47 or an order for permitting the deposit of goods in a warehouse under section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon. Provided that the owner of any such imported goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force." ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot cleared for home consumption and the fact that since the goods were not removed for home consumption they continued to be in the warehouse, even after the expiry of the warehousing period, it would be a case of goods improperly removed from the warehouse as per Section 72(1)(b) read with Section 71 of the Act. We have to hold that in the instant case, the circumstances made out under Section 23 of the Customs Act are not applicable to the present case since the destruction of the goods or loss of the goods has not occurred in the instant case before the clearance for home consumption within the meaning of that section. When the goods are not cleared within the period or extended period as given by the authorities, their continuance in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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