2004 (2) TMI 477

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..... s is Revenue's appeal directed against the order-in-appeal passed by the Commissioner (Appeals) whereby the appeal of the respondents against the order-in-original passed by the Assistant Commissioner was allowed. In the order-in-original on applying the provisions of Section 48 of the Customs Act, 1962 it was held that since the respondents had failed to file a Bill of Entry for home consumption .....

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..... he event there is a failure to file a Bill of Entry within 30 days or such other extended period as may be allowed, the custodian acquires the right to dispose off the goods, after due notice to the importer. The section does not contain any penal consequences in the event a Bill of Entry is not filed within the time stipulated. 5. Accordingly, I uphold the impugned orders-in-appeal and reje .....

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