2009 (10) TMI 776

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.... of the Commissioner (Appeals) setting aside the penalty of Rs. 1,00,000/- imposed on the respondent for contravention provisions of Section 117 of Customs Act, 1962 and for contravention of Section 48 of Customs Act, 1962. 2. No one has appeared on behalf of the respondents. Learned SDR submits that the Commissioner (Appeals) has erred in holding that no penalty is imposable under Section 117. H....

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....me limit prescribed under Section 48 for clearance of the goods within 30 days cannot be read into Section 46 of the Customs Act, 1962. It is for the importer to take care and ensure that goods are not sold when they have not been cleared within 30 days. Further Section 48 also requires the notice to be given to the importer before the goods are sold. Basically, the objective of the provision of S....