https://www.taxtmi.com/caselaws?id=77838 The Court ruled in favor of the revenue, emphasizing that duty remission under Sec. 23 of the Customs Act, 1961 applies only before clearance for home consumption or before the extended period lapses. The judgment highlighted the importance of complying with customs regulations and the timing of duty remission applications. The Court held that the circumstances did not meet the criteria for duty remission post-warehousing period, ultimately upholding the authorities' duty demand. en-us Thu, 15 Apr 2010 00:00:00 +0530 Fri, 15 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77838 The Court ruled in favor of the revenue, emphasizing that duty remission under Sec. 23 of the Customs Act, 1961 applies only before clearance for home consumption or before the extended period lapses. The judgment highlighted the importance of complying with customs regulations and the timing of duty remission applications. The Court held that the circumstances did not meet the criteria for duty remission post-warehousing period, ultimately upholding the authorities' duty demand. Case-Laws Customs Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77838