https://www.taxtmi.com/caselaws?id=106980 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the substitution of warehouse bill of entry with a home consumption bill of entry. It was clarified that goods must be physically deposited in a warehouse to be considered warehoused goods, and the absence of physical warehousing rendered the warehousing bill of entry invalid. The Tribunal also determined that interest liability should be calculated based on the actual removal date of the goods, in accordance with the provisions of the Act. The appeal was dismissed, affirming the Commissioner's order in all aspects. en-us Mon, 28 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 17:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106980 The Tribunal upheld the decision of the Commissioner (Appeals) regarding the substitution of warehouse bill of entry with a home consumption bill of entry. It was clarified that goods must be physically deposited in a warehouse to be considered warehoused goods, and the absence of physical warehousing rendered the warehousing bill of entry invalid. The Tribunal also determined that interest liability should be calculated based on the actual removal date of the goods, in accordance with the provisions of the Act. The appeal was dismissed, affirming the Commissioner's order in all aspects. Case-Laws Customs Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106980