https://www.taxtmi.com/caselaws?id=81269 The Tribunal upheld the authorities' decision, ruling that the duty rate for goods cleared from a warehouse is determined based on the date of actual removal, as per Section 15(l)(b) of the Customs Act. Previous judgments supported this interpretation, resulting in the dismissal of the appeal challenging the rejection of a refund claim for 'Homeopathic Medicines' imported and warehoused by the appellants. The key issue was whether the duty rate should be based on the expiry of the bond period or the actual clearance date, with the Tribunal emphasizing the duty rate calculation as on the date of goods' actual removal from the warehouse. en-us Fri, 22 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:06:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81269 The Tribunal upheld the authorities' decision, ruling that the duty rate for goods cleared from a warehouse is determined based on the date of actual removal, as per Section 15(l)(b) of the Customs Act. Previous judgments supported this interpretation, resulting in the dismissal of the appeal challenging the rejection of a refund claim for 'Homeopathic Medicines' imported and warehoused by the appellants. The key issue was whether the duty rate should be based on the expiry of the bond period or the actual clearance date, with the Tribunal emphasizing the duty rate calculation as on the date of goods' actual removal from the warehouse. Case-Laws Customs Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81269