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<h1>CEGAT Upholds Duty Levy Based on Clearance Date, Dismisses Appeal</h1> The appeal was dismissed by CEGAT, MADRAS, regarding the levy of duty on goods detained by authorities, with exemption withdrawn later. The Tribunal ... Rate of duty - Relevant date The appeal concerned the levy of duty on goods detained by authorities, with exemption withdrawn later. Appellants argued duty should be based on seizure date, citing a Calcutta High Court case. Department argued duty should be based on clearance date, citing Supreme Court rulings. Tribunal upheld the impugned order, dismissing the appeal. (Case: 1996 (7) TMI 402 - CEGAT, MADRAS)
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