https://www.taxtmi.com/caselaws?id=91964 Interest on customs duty for warehoused goods cleared within the permitted period was not chargeable where payment was withheld under a court injunction and no express statutory provision or judicial direction authorised interest. Reading Sections 59 and 61 of the Customs Act together, Section 61(2) applied only to goods removed beyond the warehousing period, so it did not extend to this factual situation. The delayed duty payment therefore did not attract interest, and the levy could not be sustained on the basis of the then existing law. en-us Fri, 13 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:08:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91964 Interest on customs duty for warehoused goods cleared within the permitted period was not chargeable where payment was withheld under a court injunction and no express statutory provision or judicial direction authorised interest. Reading Sections 59 and 61 of the Customs Act together, Section 61(2) applied only to goods removed beyond the warehousing period, so it did not extend to this factual situation. The delayed duty payment therefore did not attract interest, and the levy could not be sustained on the basis of the then existing law. Case-Laws Central Excise Fri, 13 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91964