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        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.

        <h1>Treatment of warehousing interest: interest does not outrank warehouse-keeper claims in apportioning sale proceeds.</h1> The Board held that interest on customs duty levied under Section 61(2) is distinct from customs duty and, in fairness, should not take precedence over the warehouse-keeper's rent and other claims when apportioning sale proceeds under Section 150; no amendment to the Customs Act to equate warehousing interest with customs duty is warranted, and this approach should guide apportionment on disposal of warehoused goods.

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