Customs duty calculation: duty rate for goods cleared after warehousing expiry is determined on payment date. When goods are cleared from a warehouse after the authorised warehousing period has expired they cease to be warehoused goods and duty for such post-expiry clearances is to be calculated at the rate prevailing on the date of payment of duty; valid extensions filed before expiry preserve the original treatment, while extension requests filed after expiry cannot be granted.
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Provisions expressly mentioned in the judgment/order text.
Customs duty calculation: duty rate for goods cleared after warehousing expiry is determined on payment date.
When goods are cleared from a warehouse after the authorised warehousing period has expired they cease to be warehoused goods and duty for such post-expiry clearances is to be calculated at the rate prevailing on the date of payment of duty; valid extensions filed before expiry preserve the original treatment, while extension requests filed after expiry cannot be granted.
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