2004 (1) TMI 120

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....ppeal is directed against the Order-in-Appeal No. C. Cus. 223/2002, dated 31-5-2002 by which the Commissioner (Appeals) has rejected the appeal filed by M/s. Phoenix International Ltd. on the ground that since the appellants are not able to produce any letter or permission from the department extending the warehousing period duly permitted by the Commissioner/Chief Commissioner who are only compet....

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....ce the appellants were not in a position to provide Bank Guarantee of 25% of the total sum, they had requested to allow them to file Corporate Guarantee. To this request the Dy. Commissioner of Customs (Bonds) vide his letter F. No. S4/337/99-Bonds, dated 31-1-2000 (at page 16 of the paper book) had reminded them to furnish the authorisation/resolution passed by their Board of Directors to give Co....

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....ment rendered by the Bangalore Bench in the case of Pradeep Ullal v. CC, Bangalore reported in 2001 (133) E.L.T. 428 (Tri - Bangalore) wherein it has been held that the Commissioner or Chief Commissioner were under obligation to Consider the applications for extension, despite belatedly made and the confirmation of the demand by Dy. Commissioner was 'pre-mature', since it has been made before the ....

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.... complied with all the requirements such as Corporate Guarantee including the resolution passed by the Board of Directors as back as January, 2000, their application has to be decided and then only saddle them with the duty, if any. In the absence of such decision by the Commissioner or Chief Commissioner, as the case may be, who has the authority to extend the bond period or grant them permission....