2012 (9) TMI 312

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....- This appeal is filed by Commissioner of Customs, Kandla against the order of the Commissioner (Appeals), Kandla OIA No. 419-420/2010/Cus/Commr(A)/KDL, dated 19-11-10. M/s. Man Industries (I) Ltd., Mumbai (the respondents) in this case sought to file the bills of entry after a lapse of more than thirty days from the date of unloading of the imported goods. The Revenue's stand in the appeal is tha....

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....;Where goods imported as cargo, Section 46 requires a bill of entry to be filed for its clearance. This Section does not prescribe any time period from the date of the import during which such declaration should be filed. Sub-section (3) of Section 46 stipulates that a bill of entry under sub-Section (1) may be presented at any time after the delivery of the import manifest or import report as the....

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....e provisions of Section 48 read with Section 150 of the Customs Act, 1962 after expiry of 30 days from the date of unloading of the goods. Apart from that there are no explicit powers enjoined in Section 48 of the Customs Act, 1962 on the proper officer to attach pre-conditions, either monetary or otherwise, in lieu of such extension of time period. Failure to clear the goods within the time stipu....