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of <h1>Goods removed after warehousing period must pay full customs duty from expiry date, with interest and penalties under Section 64</h1> Where goods are removed from customs warehouses after the expiry of the permissible or extended warehousing period, such removal is treated as improper, and the importer must pay full customs duty along with interest, penalties, and charges. The applicable duty rate is determined based on the date of expiry of the warehousing period, not the date of payment. This follows a Supreme Court ruling clarifying that goods not removed within the allowed period are deemed removed on the expiry date, making that date relevant for duty calculation. These instructions override previous Board guidelines and are effective immediately.
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