Warehousing interest treated separately from customs duty; refunds not governed by the Customs Act refund provision. Warehousing interest under Section 61(2) is distinct from customs duty as defined in Section 2(xv), so the refund provision in Section 27 does not apply to refunds of interest recovered under Section 61(2); however, the Limitation Act may apply to the period for recovery or refund of such interest.
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.
Warehousing interest treated separately from customs duty; refunds not governed by the Customs Act refund provision.
Warehousing interest under Section 61(2) is distinct from customs duty as defined in Section 2(xv), so the refund provision in Section 27 does not apply to refunds of interest recovered under Section 61(2); however, the Limitation Act may apply to the period for recovery or refund of such interest.
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