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TMI Blog2007 (7) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... er per : S.S. Kang, Vice-President]. - Heard the learned JDR as none appeared on behalf of the respondents. 2. Notice issued to the respondents is received back with the postal remark "Factory Closed". The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the demand of duty and interest in respect of the warehoused goods. The case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Customs Act which provides that where any warehoused goods had not been removed at the expiry of period during which such goods are committed to be warehoused goods, the proper officer may demand from owner of such goods, and he shall pay the full amount of duty chargeable on such goods, together with penalties interest and other charges. 4. Sub-section (2) of Section 42 provides that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... est. We find that Section 72 of the Customs Act is very clear which provides that in respect of the warehoused goods which were not removed from the warehouse after the expiry of the period, proper officer may ask for duty as well as interest and other charges in respect of such goods and if the importer failed to pay such duties, the goods can be sold to recover such amounts. Section 61 which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , had not come forward to take possession of the imported goods. Provision of Section 28 of the Customs Act is not applicable in such a case. There is no time limit prescribed under Sections 61 and 72 of the Customs Act for such release. In view of the above discussion, the impugned order is set aside. The appeal is allowed.
(Order dictated and pronounced in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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