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2016 (2) TMI 322 - GUJARAT HIGH COURT

2016 (2) TMI 322 - GUJARAT HIGH COURT - 2016 (334) E.L.T. 489 (Guj.) - Recovery notice for Warehoused of goods - application for extension of warehouse period - Case of the petitioner is that it is not possible to complete manufacturing of a ship in couple of years and usually takes longer time, during which the goods remained warehoused. - Held that:- We are prima facie of the opinion that if no protection is granted, the petitioner would suffer irreparable loss. We may recall that the first of .....

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RAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Petitioner is a company engaged in manufacturing ships. We are informed that such ships would be supplied to Government of India. For the manufacturing activity, petitioner imports various sophisticated machinery, which is warehoused during the course of its manufacturing activity. Case of the petitioner is that it is not possible to complete manufacturing of a ship in couple of years and usually takes longer time, during which the goods re .....

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eriod, there was no further progress in connection with such demand notice. Subsequently, further notice came to be issued on 04.02.2015, in which also, for similar reasons, there was no progress for some time. 2. Only recently, under communication dated 18.01.2016, the said authority has fixed personal hearing in connection with said demand notices on 21.01.2016, despite the fact that till date, petitioner's application for extension of time is not decided. Counsel for the petitioner submit .....

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