Relevant date for customs duty: rate determined on date of payment when goods are removed after warehousing expiry. When goods remain in a customs warehouse beyond the permitted warehousing period they cease to be warehouse goods and their removal after expiry is not covered by the warehouse-specific provision; the residual clause applies and the rate of customs duty is the rate prevalent on the date of payment of duty. The warehouse provision still applies where removal occurs after an approved extension but before expiry of that extension, provided the extension application was received before the permitted period expired.
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.
Relevant date for customs duty: rate determined on date of payment when goods are removed after warehousing expiry.
When goods remain in a customs warehouse beyond the permitted warehousing period they cease to be warehouse goods and their removal after expiry is not covered by the warehouse-specific provision; the residual clause applies and the rate of customs duty is the rate prevalent on the date of payment of duty. The warehouse provision still applies where removal occurs after an approved extension but before expiry of that extension, provided the extension application was received before the permitted period expired.
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