Interest on overdue warehoused goods upheld; no remand warranted where waiver had already been refused.

Interest was leviable on warehoused goods cleared after the permitted bonding period because the goods remained in warehousing beyond both the normal period and the extended period sought by the importer, making liability under Section 61(2) of the Customs Act, 1962 apparent throughout. The prior administrative refusal to waive interest left no basis for a further remand, as no fresh ground was shown to reconsider waiver. The levy of interest was therefore upheld and remand for waiver consideration was rejected.

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Issues: Whether interest was leviable on warehoused goods cleared beyond the permitted bonding period, and whether the matter warranted remand for consideration of waiver of interest.

Analysis: The goods remained in warehousing beyond the normal period and even beyond the extended period sought by the importer. The liability to interest under Section 61(2) of the Customs Act, 1962 was therefore within the importer's knowledge throughout. The request for waiver had already been declined at the administrative level, and no ground was found to justify sending the matter back for a fresh decision on waiver.

Conclusion: The levy of interest was upheld and the request for remand was rejected.

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