2002 (9) TMI 125

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....ioners. It is not in dispute that the period for warehousing the imported goods prescribed under Section 61 of the Customs Act, 1962 ('Act' for short) has already expired in respect of some consignments in the month of June, 2000 and in respect of some in the month of March, 2001. 2. The learned Counsel appearing for the petitioners relying on the definition of the word 'warehouse' and 'warehou....

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....t this contingency. Section 72(b) specifically lays down that where any warehoused goods have not been removed from a warehouse at the expiration of the period during which such goods are permitted to remain warehoused under Section 61 of the Act, then the proper officer may demand, and on such demand the owner of such goods has to forthwith pay the full amount of duty chargeable on account of suc....