https://www.taxtmi.com/caselaws?id=108034 The Tribunal set aside the penalty imposed under Section 117 of the Customs Act on appellants for failure to extend the warehousing period for goods. The Tribunal held that since the request for extension was pending before the Chief Commissioner, penal action was not warranted. The decision emphasizes procedural fairness and the authority of the Chief Commissioner in extending warehousing periods, highlighting that penalties should not be imposed arbitrarily when requests are pending before competent authorities. en-us Fri, 03 Oct 2003 00:00:00 +0530 Wed, 28 Mar 2012 14:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108034 The Tribunal set aside the penalty imposed under Section 117 of the Customs Act on appellants for failure to extend the warehousing period for goods. The Tribunal held that since the request for extension was pending before the Chief Commissioner, penal action was not warranted. The decision emphasizes procedural fairness and the authority of the Chief Commissioner in extending warehousing periods, highlighting that penalties should not be imposed arbitrarily when requests are pending before competent authorities. Case-Laws Customs Fri, 03 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108034