https://www.taxtmi.com/caselaws?id=125748 The Tribunal held that the duty rate applicable to warehoused goods is determined based on the expiry date of the warehousing period, not the later date of filing the bill of entry seeking clearance. The appellant's argument that the expiry date should be deemed as the date of clearance was rejected, emphasizing that warehousing extension is not a right but a facility for importers. The Tribunal referenced a Supreme Court decision and distinguished the case cited by the appellant, ultimately upholding the Commissioner (Appeals) order and rejecting the appeal. en-us Tue, 30 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 17:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125748 The Tribunal held that the duty rate applicable to warehoused goods is determined based on the expiry date of the warehousing period, not the later date of filing the bill of entry seeking clearance. The appellant's argument that the expiry date should be deemed as the date of clearance was rejected, emphasizing that warehousing extension is not a right but a facility for importers. The Tribunal referenced a Supreme Court decision and distinguished the case cited by the appellant, ultimately upholding the Commissioner (Appeals) order and rejecting the appeal. Case-Laws Central Excise Tue, 30 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125748