2008 (8) TMI 745

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....ri R.C. Saxena, Advocate, for the Respondent. [Order]. - The short issue involved in this appeal is whether the respondents are liable to pay customs duty and interest thereon in respect of the inputs which were received by them. The respondents had manufactured the goods and exported the same but after the period of storage of inputs for more than one year and the Original Adjudicating Auth....

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.... had not obtained the extension of warehousing period. It is also noticed from the records that the respondents had applied for waiver of interest. The question of waiver of interest does not arise if the warehousing period is not over. Therefore it can be said that the fact that the respondents had applied for waiver of interest itself shows that they had sought extension of time for storage also....