2016 (2) TMI 964

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.... the Respondent. ORDER Revenue is in Appeal. 2. The facts of the case are that the respondent imported goods worth Rs. 32,88,048/- and got them warehoused in public bonded warehouse under Section 60 of the Customs Act, 1962. They failed to clear the goods within the stipulated period, the duty was assessed along with interest and penalty was also imposed. The respondent filed an appe....

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....espondent requested for releasing of their goods and submits that as the warehousing period expired on 15-12-2012 and the application for extension was filed on 2-1-2013. Thereafter, the application for re-export was submitted on 29-1-2013 and 1-2-2013 which were not taken into consideration while adjudicating the case. The Adjudicating Authority passed the order with an option to pay redemption f....