2010 (8) TMI 218

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....DR, for the Appellant. [Order]. - In both the appeals, even though there are separate proceedings and separate orders, issue involved is same and hence a common order is being passed. The facts of the case brief are that respondents could not file bill of entry within thirty days from the date of unloading of the imported goods and the adjudicating authority imposed a penalty under Section 1....

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....tipulates that, if the imported goods are not cleared for home consumption or warehoused or transshipped within 30 days from the date of unloading thereof at a customs station or within such other extended period as may be allowed by the proper officer or the title to the imported goods is relinquished, such goods may, after notice to the importer and with the permission of the proper officer be s....