1999 (12) TMI 280

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.... Pochhkhanwala, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent to this appeal had imported two consignments of polyester yarn. The consignments were permitted to be warehoused in a bonded warehouse for the period of three months which was prescribed by law. Shortly after the expiry of the three months period, the respondent wrote to the department sta....

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.... by the department. 2. The ground in the appeal is that the importer's claim for extension of the bond period had been refused, and hence on expiry of the warehoused period, the goods should be treated as having been cleared for home consumption. The Bombay High Court judgment would not apply to the facts of this case. 3. It is no doubt true that the facts of the case before the Bo....