2000 (11) TMI 206

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....- On hearing both sides, the appeal itself was taken up for disposal. 2. The facts in brief are as follows : The appellants imported 70.40 MT of Di Phosphoric Acid and filed a Warehousing Bill of Entry. The goods were accordingly warehoused on 11-7-1995. The normal period of bonding at the material time was one year. Goods cleared after the normal period would attract levy of interest in ter....

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....-. The Commissioner having upheld the demand for interest the present appeal is before us. 4. Shri S.N. Kantawala, Advocate made much of the fact that initially project import concession was denied to the importers. In the narration above it has come that after the grant of the concession also there was a period of about three months prior to the expiry of the normal bonding period in which the....

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....ears that the request was communicated to the Board which had derived [denied] the same. It is his submission that the Commissioner could have been convinced by the importers as to the merit on the application and that even at this stage the matter be remanded to the Chief Commissioner for this exercise. We see little propriety in this request. We do not know the ground on which the matter was ref....