2015 (5) TMI 1112

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..... n filed by the appellant is allowed considering the gravity of the matter that high cost capital goods are still in the bonded warehouse from the year 2012. MA (EH) is disposed accordingly. 2. Learned counsel submits that the capital goods imported against 3 Bills of Entry were allowed to be stored in the bonded warehouse in terms of order under section 60 of Customs Act, 1962 passed on 6.2.2012 .....

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..... cified period as above is entertainable. The rule of construction is that an action negated is specifically enacted in law. In absence of the negative provision there shall be no construction of law to cause atrocity to the enactment. Therefore, application of the appellant which was filed on 18.3.2013 was entertainable. 5. It is noticed that the capital goods still under bond are of high value a .....

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..... Thereafter, the remand order 7.10.2014 was passed only on technicalities without looking to the substance of the case as well as suffering undergone by appellant. 7. Public confidence shall be shaked of authorities keep the goods in bonded warehouse years together (in the present case 3 years), without order for clearance on judicious consideration of the investment made and value of time. Any a .....

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