TMI Blog2013 (6) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 46 of the Act, there is any time-limit prescribed for filing of bill of entry. Section 117 of the Act would not come in picture since it cannot be stated that the importer breached any provision. - decided in favor of assessee. - Tax Appeal No. 637 of 2011 - - - Dated:- 20-1-2012 - Akil Kureshi and Sonia Gokani, JJ. Ms. Amee Yajnik, for the Appellant. None, for the Respondent. ORDER Revenue is in appeal against the judgment of the Tribunal dated 27-8-2010 raising following questions for our consideration : (a) Whether the interpretation of the Tribunal that time-limit prescribed under Section 48 for clearance of the goods within 30 days cannot be read into Section 46 of the Customs Act, 1962 is legal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e delivery of the import manifest or import goods are not cleared for home consumption or warehoused or transshipped within 30 days from the date of unloading thereof at a customs station or within such other extended period as may be allowed by the proper officer or the title to the imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be sold by the custodian. Thus, Section 48 of the Act, empowers the proper officer either to grant further time for clearance of imported goods or to permit the custodian to sell of such goods. The section does not contain any penal consequences in the event a bill of entry is not filed or goods are not cleared within the time stipulated. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods required under this sub-section the proper officer may, pending the production of such information permit him, previous to the entry thereof (a) to examine the goods in the presence of an officer of customs, or (b) to deposit the goods in a public warehouse appointed under Section 57 without warehousing the same. (2) Save as otherwise permitted by the proper officer, a bill of entry shall include all the goods mentioned in the bill of lading or other receipt given by the carrier of the consignor. (3) A bill of entry under sub-section (1) may be presented at any time after the delivery of the import manifest or import report, as the case may be : Provided that the Commissioner of Customs may in any special circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice to the importer and with the permission of the proper officer be sold by the person having the custody thereof; Provided that - (a) animals, perishable goods and hazardous goods, may, with the permission of the proper officer, be sold at any time; (b) arms and ammunition may be sold at such time and place and in such manner as the Central Government may direct. Explanation - In this section, arms and ammunition have the meanings respectively assigned to them in the Arms Act, 1959 (54 of 1959). 6. Section 117 of the Act provides for penalties for contravention, etc. not expressly mentioned and reads as under : 117. Penalties for contravention, etc. not expressly mentioned. - Any person who contravenes any provision o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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