9911796707
TMI Blog2002 (9) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... mber 1995, five consignments of D.L. Glutamic acid monosodium and after following the procedure it warehoused the goods. On 3-7-1996 the appellant presented to the Customs officers bills of entry for home consumption. In these bills of entry, it sought the benefit of the total exemption from duty contained in Notification 17/95 dated 16-3-1995. The customs authorities had, in the meantime, receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re monosodium glutamate and not really D.L. Glutamic acid monosodium which only is entitled to the benefit of the notification. On 2-2-1996 the importer sought clearance of the goods provisionally. In his undated reply received in February, 1996 the Assistant Commissioner permitted the appellant to clear the goods on payment of duty without the benefit of the exemption subject to a bank guarantee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal now requires to be decided. 5. We note that the action of the department has resulted in the appellant having to pay the warehouse rent for the entire period from November-December 1995 to July 1997. 6. It is clear that, had the authorities acted with reasonable promptitude, the situation with which the appellant finds itself would not have arisen at all. The letter of the Directorate of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he letter dated February 1996 is illusive and not real. We are of the view that the judgment of the Supreme Court in Priyanka Overseas Pvt Ltd v. Union of India - 1991 (51) E.L.T. 185, relied upon by the appellant also followed in a latter judgment in Kuil Fireworks Industries v. CCE - 1997 (95) E.L.T. 3 would apply. We reproduce below paragraph 2 of this judgment : "Had the customs authorities p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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