https://www.taxtmi.com/caselaws?id=99133 The Tribunal determined that the duty rate for goods cleared after the warehousing period should be assessed as of the deemed removal date, following Section 72 of the Customs Act. The judgment emphasized that subsequent Notifications were not relevant in determining the duty rate, upholding the duty rate as of the expiry of the warehousing period. The Tribunal dismissed conflicting interpretations from the Board's Circular, relying on Supreme Court rulings to support its decision. en-us Thu, 10 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99133 The Tribunal determined that the duty rate for goods cleared after the warehousing period should be assessed as of the deemed removal date, following Section 72 of the Customs Act. The judgment emphasized that subsequent Notifications were not relevant in determining the duty rate, upholding the duty rate as of the expiry of the warehousing period. The Tribunal dismissed conflicting interpretations from the Board's Circular, relying on Supreme Court rulings to support its decision. Case-Laws Customs Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99133