TMI Blog2019 (8) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... MI 1133 - CESTAT BANGALORE ] that warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license Whether inability to produce the warehoused goods for verification at the time of visit of officers amounts to removal of the goods from the warehouse? - HELD THAT:- The Bench in the case of WIPRO GE MEDICAL SYSTEMS PVT. LTD. VERSUS COMMR. OF CUS., BANGALORE [ 2009 (7) TMI 704 - CESTAT, BANGALORE ] has held that duty cannot be demanded on the goods just because of the appellants could not show the goods for physical visit of the officers - demand set aside. Appeal allowed - decided in favor of appellant. - C/422/2009-DB - Final Order No. 20600/2019 - Dated:- 22-7-2019 - MR. S.S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal No. 24/2009 dated 20.02.2009. Hence, the present appeal. 2. Learned Counsel for the appellants submits that the warehousing period of capital goods stored in a bonded warehouse gets automatically extended with the renewal of warehouse license under Section 58 of the Customs Act in view of the following: Sun Microsystems India Pvt. Ltd. Vs Commissioner 2008 (225) ELT 120 (Tri.) HCL Technologies Ltd. Vs CC, Bangalore 2017 (356) ELT 146 (Tri. Bang.) 2.1. He further submitted that the provisions of Section 72 (a) read with Section 71 of the Customs Act envisages taking out of warehouse or Physical removal of goods of the warehoused goods from the wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to removal of the goods from the warehouse. 5.1. Coming to the first issue, we find that Tribunal has decided in the case Sun Microsystems India Pvt. Ltd. and HCL Technologies (supra) that warehousing period of capital goods gets extended automatically till the date of expiry of warehousing license. We find that this Tribunal in the case of HCL Technologies (supra) has observed as follows: 10. We have carefully gone through the C.B.E. C. Circular cited above, as well as the decision of the Tribunal in the case of Sun Microsystems India Pvt. Ltd. (supra). We are of the view that the cited case settles the issue in favour of the appellant. The Tribunal in that case held as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing licences irrespective of the fact that the capital goods are due for extension or not. The period of extension would be allowed for such a period so that the capital goods need further extension only on the date of renewal of warehousing licence. The period of extension therefore may be adjusted accordingly for every piece of capital goods. However the maximum period of extension at a time would not be allowed for a period for more than five years. Illustration : In case of an EOU/EHTP/STP unit having obtained a warehousing licence on 1-1-1999 would fall due for renewal after initial 5 years period on 1-1-2004. In this case, (i) Assume a C.G. has been warehoused on 1-1-2002. Hence, its extension of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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