2011 (1) TMI 1003

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....o   The immediate question to be considered in this case is whether the appeal is maintainable. The appellant had imported certain goods valued at over Rs. 3.8 crores, which were warehoused but could not be cleared within the warehousing period. The appellant applied for extension of the warehousing period, which was rejected by the proper officer of customs. Thereafter the goods were auct....

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....er of Customs in terms of clause (i)(B) of the proviso to sub-section (1) of Sec.61 of the Customs Act. The appellant submitted to his jurisdiction and was heard. The ld. Chief Commissioner by a speaking order declined the appellant s request for waiver of duty and interest. The present appeal is against the Chief Commissioner's order.   2. It is submitted by the ld. SDR that no order of a....