2005 (6) TMI 461

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.... Singh, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard Both sides. 2. The appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the appellants made import of rough marble blocks and goods were warehoused. The adjudicating authority on expiry of warehousing period confirm....

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....s of the facility provided in Board's Circular 3/2003-Cus. dated 14-1-2003 by following the procedure laid under. I direct the appellants to effect clearance of the goods within three months of this order. The goods should be cleared on payment of duty chargeable on them, together with all penalties, rent, interest and other charges as provided in Section 72 of the Customs Act, 1962." 4.&ems....

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.... is that three months period gave to the appellant but they had not made to re-export the goods. The contention of the Revenue is that the impugned order whereby the option to clear the goods to domestic tariff area or the export without payment of duty within three months calls for no interference. 7. We find that only grievance of the appellant is that without extension of warehousing pe....