https://www.taxtmi.com/circulars?id=6014 When goods remain in a customs warehouse beyond the permitted warehousing period they cease to be warehouse goods and their removal after expiry is not covered by the warehouse-specific provision; the residual clause applies and the rate of customs duty is the rate prevalent on the date of payment of duty. The warehouse provision still applies where removal occurs after an approved extension but before expiry of that extension, provided the extension application was received before the permitted period expired. en-us Wed, 12 Jul 1989 00:00:00 +0530 Mon, 29 Jun 2009 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6014 When goods remain in a customs warehouse beyond the permitted warehousing period they cease to be warehouse goods and their removal after expiry is not covered by the warehouse-specific provision; the residual clause applies and the rate of customs duty is the rate prevalent on the date of payment of duty. The warehouse provision still applies where removal occurs after an approved extension but before expiry of that extension, provided the extension application was received before the permitted period expired. Circulars Customs Wed, 12 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6014