https://www.taxtmi.com/caselaws?id=98697 The case involved the liability of the appellant to pay interest on warehoused goods under Section 61(2) of the Customs Act, 1962. The Collector (Appeals) held that the liability to pay interest arises under the Act, rejecting the appellant's argument based on a Kerala High Court ruling. The Tribunal referred the conflicting views of the Madras and Kerala High Courts to the Supreme Court under Section 130A of the Customs Act, seeking clarification on whether interest is payable for warehoused goods cleared after an overstay, even if no customs duty is due. en-us Mon, 04 Nov 1996 00:00:00 +0530 Sun, 12 Feb 2012 02:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98697 The case involved the liability of the appellant to pay interest on warehoused goods under Section 61(2) of the Customs Act, 1962. The Collector (Appeals) held that the liability to pay interest arises under the Act, rejecting the appellant's argument based on a Kerala High Court ruling. The Tribunal referred the conflicting views of the Madras and Kerala High Courts to the Supreme Court under Section 130A of the Customs Act, seeking clarification on whether interest is payable for warehoused goods cleared after an overstay, even if no customs duty is due. Case-Laws Customs Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98697