Duty calculation for warehoused goods: rate fixed as of warehousing period expiry, not the payment date. Goods not removed within the permissible or extended warehousing period are deemed improperly removed on the date of expiry of that period; the applicable customs duty rate for such goods is the rate prevailing on that expiry date, and the importer must pay full duty together with interest, penalties, rent and other charges.
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Provisions expressly mentioned in the judgment/order text.
Duty calculation for warehoused goods: rate fixed as of warehousing period expiry, not the payment date.
Goods not removed within the permissible or extended warehousing period are deemed improperly removed on the date of expiry of that period; the applicable customs duty rate for such goods is the rate prevailing on that expiry date, and the importer must pay full duty together with interest, penalties, rent and other charges.
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