2007 (1) TMI 80

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.... 2. Notice issued to the respondents is received back with the postal remark "Factory Closed". The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) set aside the demand of duty and interest in respect of the warehoused goods. The case of the Revenue is that respondents made import of certain goods. The importer filed warehousing bill of entry and after the ex....

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.... such goods are committed to be warehoused goods, the proper officer may demand from owner of such goods, and he shall pay the full amount of duty chargeable on such goods, together with penalties interest and other charges. 4. Sub-section (2) of Section 42 provides that in case the owner failed to pay any amount, the proper officer may detain and sell the goods to recover the dues. Section 61 ....

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....ot removed from the warehouse after the expiry of the period, proper officer may ask for duty as well as interest and other charges in respect of such goods and if the importer failed to pay such duties, the goods can be sold to recover such amounts. Section 61 which was amended in the year 1999 provides payment of interest also. Therefore, provisions of Sections 72 and Section 61 are self-contain....