https://www.taxtmi.com/caselaws?id=121966 The Appellate Tribunal CESTAT, New Delhi allowed the Revenue's appeal against the Commissioner (Appeals) order, setting aside the demand for duty and interest on warehoused goods. The Tribunal emphasized the importer's failure to pay duty and interest after the warehousing period, citing Sections 61 and 72 of the Customs Act. It noted the 1999 amendment to Section 61 for interest payment on goods in warehouses beyond the prescribed period. The Tribunal concluded that the impugned order was set aside, highlighting the authority of the proper officer to demand duty and interest for goods not removed within the specified period. en-us Fri, 13 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 15:49:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121966 The Appellate Tribunal CESTAT, New Delhi allowed the Revenue's appeal against the Commissioner (Appeals) order, setting aside the demand for duty and interest on warehoused goods. The Tribunal emphasized the importer's failure to pay duty and interest after the warehousing period, citing Sections 61 and 72 of the Customs Act. It noted the 1999 amendment to Section 61 for interest payment on goods in warehouses beyond the prescribed period. The Tribunal concluded that the impugned order was set aside, highlighting the authority of the proper officer to demand duty and interest for goods not removed within the specified period. Case-Laws Central Excise Fri, 13 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121966