TMI Blog2015 (5) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... on 61 of the Customs Act, 1962 to condone the delay by extending the period for warehousing period. The said exercise has not been done by Chief Commissioner in the impugned order. Therefore, in these circumstances when the power is given the period of warehousing with a delay, in these circumstances, the same should be exercised judiciously but the same was not exercised. Therefore, extend the wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Swift LT 120 CM KU Basic System with standard equipment on 4-5-2012 and sought for warehousing under Section 60 of the Customs Act, 1962 and filed Bill of Entry on 5-5-2012. The appellants were allowed for warehousing the said goods for one year which expired on 5th May, 2013. The appellants could not apply for extension of warehousing period under Section 61 of the Customs Act, 1962 before 5th M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lication for extension of warehousing period. Consequently, duty was demanded and goods were confiscated, redemption fine and penalties were imposed. Aggrieved from the said order, the appellant is before us. 3. Heard the parties. Considered the submissions. 4. We find that as per Circular No. 47/2002-Cus., dated 29th July, 2002 Id. Commissioner is having power under Section 61 of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r considering the other issues or other liabilities of the appellant for the impugned goods. The Chief Commissioner shall decide the issue for re-export of the impugned goods within a period of 30 days from the receipt of this order. The appellant shall also furnish the required documents to the Id. Chief Commissioner within seven days from today. 6. The order be given dasti. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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