TMI Blog2001 (6) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... r Customs "Bond" on 21-4-1999 26-4-1999. Duty of Customs were demanded by notice dated 23-11-2000, as the goods were not cleared from the Warehouse in terms of Section 68 or 69 of the Customs Act, 1962, nor any extension of warehousing period in terms of proviso to Section 61(1)(b) Customs Act, 1962 was obtained. Therefore, the duties were confirmed as demanded, along with interest as applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod' were still pending with those authorities, for a decision. The matter was adjourned, after adjournments, it was submitted that the matter is still not decided by the Chief Commissioner while the application made to the Commissioner has been replied by his office that they should meet the Dy. Commissioner concerned who vide his Letter Nos. C. No. VIII/40/2/2001 CWC dated NIL signed on 29/1/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other charges payable in respect of such goods.......". (underlining supplied). Thus, the law is very clear, the 'full amount of duty, chargeable can be demanded. However, this enabling provision can be exercised, only after the expiration of the period, during which such goods are permitted to remain the Warehouse under Section 61. Section 61 permits extension of time, for retaining the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r extension. We find that the learned Advocate has relied upon the decision of the Bombay High Court in case of Sunil Jugal Kishore Gupta [1988 (36) E.L.T. 75 (Bang.)], wherein the Court had held "Application for extension of Bond period made after expiry of the permitted warehousing period - Extension admissible". No contrary decision has been produced before us. Therefore, following this decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore, when this crucial date in this case has not come, full duty chargeable can not be determined. While determining the rate and duties applicable, one has also to keep the decision of Kiran Spinning Mills of the Apex Court [1999 (113) E.L.T. 753 (S.C.)] para 6 also, in view, wherein the taxable event in case of the warehouse goods has been stipulated. (c) When no duty demands are not being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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