https://www.taxtmi.com/caselaws?id=95561 Interest under Section 61(2) of the Customs Act was treated as inapplicable where warehoused goods were cleared within the permitted period under judicial protection and duty was paid later after the dispute ended. The Tribunal reasoned that the provision operated only when goods were removed beyond the warehousing period, and in the absence of an express statutory basis or any court direction to pay interest, the demand could not be sustained. On that footing, the request for reference was declined and the application failed. en-us Mon, 20 Dec 1999 00:00:00 +0530 Tue, 13 Dec 2011 14:31:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95561 Interest under Section 61(2) of the Customs Act was treated as inapplicable where warehoused goods were cleared within the permitted period under judicial protection and duty was paid later after the dispute ended. The Tribunal reasoned that the provision operated only when goods were removed beyond the warehousing period, and in the absence of an express statutory basis or any court direction to pay interest, the demand could not be sustained. On that footing, the request for reference was declined and the application failed. Case-Laws Central Excise Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95561