2012 (9) TMI 312

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate, for the Respondent. [Order]. - 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. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aised by the Revenue. I quote : "5.3 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to dispose of the imported goods invoking the 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. Fail....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....edabad has vide Order Nos. A/1400- 1401/WZB/AHD/2010, dated 27-8-2010 rejected the appeal No. C/255 & 256/2010 [2010 (259) E.L.T. 710 (Tri.-Ahmd.)] filed by the Commissioner of Customs, CH, Kandla against the subject Orders-in-Appeal. 4. An understanding of Section 48 of the Act will make it clear that it lays down the procedure of goods brought to India from outside and not cleared, wareh....