https://www.taxtmi.com/caselaws?id=94572 The Tribunal upheld the Collector (Appeals) decision regarding the applicable duty rates for imported goods stored in a warehouse. It determined that the duty rate in force at the end of the warehousing period applied, rejecting the Department's argument based on new duty rates. The Tribunal emphasized that the concept of 'actual removal/clearance' was not applicable in this case, and the duty rate at the end of the warehousing period was decisive. The appeal was dismissed, and the Tribunal found no grounds to interfere with the decision on the duty rates for the imported goods. en-us Mon, 06 Mar 2000 00:00:00 +0530 Fri, 02 Dec 2011 11:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94572 The Tribunal upheld the Collector (Appeals) decision regarding the applicable duty rates for imported goods stored in a warehouse. It determined that the duty rate in force at the end of the warehousing period applied, rejecting the Department's argument based on new duty rates. The Tribunal emphasized that the concept of 'actual removal/clearance' was not applicable in this case, and the duty rate at the end of the warehousing period was decisive. The appeal was dismissed, and the Tribunal found no grounds to interfere with the decision on the duty rates for the imported goods. Case-Laws Customs Mon, 06 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94572