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of <h1>Appeal rejected for non-appearance; Duty rate at clearance applies</h1> <h3>BHARAT SALES CORPORATION Versus COLLECTOR OF CUSTOMS</h3> The appeal by M/s. Bharat Sales Corporation was rejected by the tribunal as they did not appear during the hearing. The tribunal upheld that the rate of ... Warehoused goods The appellants, M/s. Bharat Sales Corporation, did not appear during the hearing. The dispute was about reassessment of warehoused goods at the time of clearance. The tribunal upheld that the rate of duty applicable at the time of clearance should be applied, even if it was not in force at the time of warehousing. The appeal was rejected.
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