2022 (1) TMI 916

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....THE HONOURABLE MR.JUSTICE C.SARAVANAN For Petitioner: Mr.Hari Radhakrishnan For Respondents: Mr.A.P.Srinivas, Senior Standing Counsel ORDER W.P.No.27606 of 2021 has been filed to quash the impugned Taken Over notice issued by the second respondent while W.P.No.27608 of 2021 has been filed to direct the 1st Respondent to hear the petitioner and dispose of the application dated 22.09.202....

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.... was issued as early as 29.01.2021 which is after the period of warehousing under Section 60 of the Customs Act, 1962 had expired. It is submitted that the application for extension of warehousing under Section 61 of the Act has been made long after the notice under Section 72(1) of the Customs Act, 1962 was issued on 22.09.2021. Therefore, it is submitted that there is no merits. 4.I have hear....