Circular No. 329/45/97-CX I am directed to invite your attention to Board”s Circular No. 27/27/94-CX dated 2.3.94 issued from F.No. 390/140/93-JC wherein it was directed that whenever any appeal/ petition is prepared to file by the Department before any Court or Tribunal in a matter relating to PSU, the Commissioner should send a self contained proposal for consideration of the Committee on Disputes along with relevant enclosures to the Board.
I am directed to refer to Board’s instructions as contained in F.No. 473/ 206/ 87 – Cus-VII dated 12.7.98 on the above mentioned subject wherein it was clarified that on expiry of the permissible or extended warehousing period the goods kept in a warehouse cease to be warehoused goods and, therefore, their removal from the warehouse cannot be regarded as covered by the provisions of section
