Deemed removal date fixes the duty rate at expiry of warehousing period, regardless of later payment or clearance. Goods left in a warehouse beyond the permissible or extended period become time-expired and are deemed cleared on the date the period expired; the duty chargeable is the rate applicable on that deemed removal date, not the date of payment or actual clearance. Late applications for extension after expiry may allow continued storage but do not change the frozen date for duty determination; pre-expiry extensions are subject to a maximum duration and applicable procedural guidelines.
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.
Deemed removal date fixes the duty rate at expiry of warehousing period, regardless of later payment or clearance.
Goods left in a warehouse beyond the permissible or extended period become time-expired and are deemed cleared on the date the period expired; the duty chargeable is the rate applicable on that deemed removal date, not the date of payment or actual clearance. Late applications for extension after expiry may allow continued storage but do not change the frozen date for duty determination; pre-expiry extensions are subject to a maximum duration and applicable procedural guidelines.
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