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TMI Blog2007 (1) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2.Heard both sides. The relevant fact reads as follows :- The importer deposited the imported goods in CWC warehouse under Bond and the Bond period expired in 1989. The importer has not cleared the goods during the validity of the Bond period and kept silent thereafter for years. In 1998, vide order dated 3-4-1998 the Assistant Commissioner of Customs demanded a sum of Rs. 2,53,740/- plus inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) vide his order dated 18-1-2005. Hence the present appeal. 3.The learned advocate for the appellants submits that the goods have been disposed off and the same has not been released to them and hence the question of demand of duty and interest from them does not arise. He also submitted that if they opted for abandonment of the goods any time before the clearance of the goods before the expiry o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts to clear the goods under Bond or abandon the goods. Further, after a letter was received by them from the Department in 1998 asking the appellants to pay duty plus interest they had filed appeal and pursuing the same and therefore they cannot be faulted for the disposal of the goods without notice to them. 6.The learned Advocate only prays for waiver from demand of duty and interest as the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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