Extension of warehousing period: authority may grant extensions without upfront interest payment; demand raised and waiver decided on usage. Chief Commissioners may grant warehousing extensions beyond three months for goods in good condition; only legally due interest is subject to action. Administrative practice allows raising demands without enforcing immediate collection, and waiver of interest for goods imported for specified end uses is considered after the goods are cleared and end-use conditions are satisfied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Extension of warehousing period: authority may grant extensions without upfront interest payment; demand raised and waiver decided on usage.
Chief Commissioners may grant warehousing extensions beyond three months for goods in good condition; only legally due interest is subject to action. Administrative practice allows raising demands without enforcing immediate collection, and waiver of interest for goods imported for specified end uses is considered after the goods are cleared and end-use conditions are satisfied.
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