2013 (12) TMI 231

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.... this stay petition was called out, I find that appellant has deposited the amount of duty liability which was arrived at by the adjudicating authority along with interest and has produced copy of challan. On perusal of said the challan, I find that appellant has already deposited the duty liability of Rs. 5,876/- and interest of Rs. 3445/-, on the goods which were not cleared by them warehoused u....

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....he confirmation of demand of duty and interest thereof. 5. As regards the penalty, I find that the issue is regarding non clearance of the goods from the warehouse. It is seen that the appellant had imported various consignments and inadvertently has not cleared the consignment of 4.99 MT within a stipulated period of one year, as provided under Section 72 of the Customs Act, 1962. I find that th....