https://www.taxtmi.com/caselaws?id=126197 Tribunal considered whether duty, interest, penalty and confiscation for unauthorized removal from warehouse were lawful, concluding they were. It held that the correct mode for determining the rate of duty was the mode applicable to goods cleared from a warehouse, not the general payment-date mode, and applied rate of duty accordingly; this resulted in confirmation of duty and interest demands and imposition of fines with upheld confiscation. The Tribunal treated departmental circulars as subordinate to binding appellate precedent and disallowed reliance on the impugned circular, resulting in dismissal of the appeal and affirmation of enforcement measures. en-us Thu, 30 Apr 2009 00:00:00 +0530 Wed, 21 Jan 2026 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126197 Tribunal considered whether duty, interest, penalty and confiscation for unauthorized removal from warehouse were lawful, concluding they were. It held that the correct mode for determining the rate of duty was the mode applicable to goods cleared from a warehouse, not the general payment-date mode, and applied rate of duty accordingly; this resulted in confirmation of duty and interest demands and imposition of fines with upheld confiscation. The Tribunal treated departmental circulars as subordinate to binding appellate precedent and disallowed reliance on the impugned circular, resulting in dismissal of the appeal and affirmation of enforcement measures. Case-Laws Customs Thu, 30 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126197