2017 (7) TMI 5

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....ct, 1962 for violations of the provisions of Section 61 read with Section 72 of the Customs Act, 1962. Briefly the facts of the present case are that the appellants are an STPI unit holding private bonded warehouse licence and in-bond manufacturing sanction order no. 31/94 dated 18.08.94 under Section 58 and 65 of the Customs Act, 1962 for development and export of software as permitted by the Director, STPI, Bangalore. The appellants have imported/procured capital goods without payment of duty under notification No. 140/91-Cus. dated 22.10.1991, as amended by Notification No. 52/2003-Cus. dated 31.03.2003. Based on intelligence, the officers of Customs Division (Preventive), Bangalore visited the premises of the appellants and verified rel....

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.... ordered to set aside confiscation, redemption fine and penalty. Aggrieved by the said order, the Revenue has filed the present appeal. 2. The learned AR submitted that the impugned order is not sustainable in law. He further submitted that the Commissioner (Appeals) has not appreciated that renewal of warehousing license and the renewal of warehousing period of the capital goods in the warehouse are two separate issues and have to be extended by two different officers i.e. issue and renewal of warehousing licence by the Assistant/Deputy Commissioner of Customs under Section 58 and the extension of warehousing period in respect of the goods warehoused has to be granted by the Commissioner of Customs under Section 61 of the Customs Act. ....