9911796707
TMI Blog2003 (3) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... had been issued with a Private Bonded Warehousing licence under the Provisions of the Customs Act for development of exports of computers and software. They claimed the benefit of Notification 140/90, dated 22-10-90 as amended which was granted on BE filed by them on 5-6-96. A show cause notice was issued as it appeared that EPABX system imported vide this Bill of Entry dated 5-6-96 (and not 5-6- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PABX equipment without payment of duty in terms of Notification 140/81 as claimed by the appellant, the assessment of the goods in question was therefore completed with reference to this date and the clearance was given on 14-6-96. The SCN demanding differential duty on the basis of non eligibility to the exemption Notification was issued on 8-9-97 i.e. much after the expiry of 6 months from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich are cleared to be placed in the bonded warehouse and used or unused. Goods cleared into Bond and placed in a Warehouse cannot be charged to duty. Duty is to be recovered on them only on expiry of Bond Period. As regards the use of the subject goods in the warehouse, permissible or otherwise we have no assistance of the findings on that aspect in the orders of the Commissioner (Appeals). It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. expiry of prescribed Bond Period. The present demands issued are therefore premature. The question of levy of duty, on the EPABX, if any, has to be determined in terms of the Apex Court ruling only at the time of debonding.
3. In view of our findings, we do not find any material in the present appeal to uphold. The same is required to be dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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