https://www.taxtmi.com/caselaws?id=72217 Warehoused imported goods were held chargeable to customs duty, including additional duty, at the rate in force on the date of clearance from the warehouse under Section 15(1)(b) of the Customs Act, 1962. The majority applied Section 3(1) of the Customs Tariff Act, 1975 to hold that an increase in excise duty brought into force after import but before clearance was reflected in the additional duty recoverable at removal from the warehouse, so the enhanced demand was valid. One member dissented, treating the later Ordinance-based levy as a fresh impost not applicable to goods imported earlier. en-us Wed, 19 Mar 1986 00:00:00 +0530 Sat, 14 May 2011 13:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72217 Warehoused imported goods were held chargeable to customs duty, including additional duty, at the rate in force on the date of clearance from the warehouse under Section 15(1)(b) of the Customs Act, 1962. The majority applied Section 3(1) of the Customs Tariff Act, 1975 to hold that an increase in excise duty brought into force after import but before clearance was reflected in the additional duty recoverable at removal from the warehouse, so the enhanced demand was valid. One member dissented, treating the later Ordinance-based levy as a fresh impost not applicable to goods imported earlier. Case-Laws Customs Wed, 19 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72217