https://www.taxtmi.com/caselaws?id=3130 The Tribunal condoned the delay in filing appeals due to the death of the secretary, allowing the main appeals to proceed. Regarding liability to pay interest on duty discharged using DEPB scrips for delayed warehousing, the appellants were held liable initially but were later entitled to a refund as there was no duty liability on the cleared goods under the relevant notification. The Tribunal interpreted Section 61(2)(ii) of the Customs Act, concluding that the appellants were eligible for a refund of the interest paid and entitled to interest under Section 27A, ultimately ruling in favor of the appellants. en-us Fri, 02 Nov 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3130 The Tribunal condoned the delay in filing appeals due to the death of the secretary, allowing the main appeals to proceed. Regarding liability to pay interest on duty discharged using DEPB scrips for delayed warehousing, the appellants were held liable initially but were later entitled to a refund as there was no duty liability on the cleared goods under the relevant notification. The Tribunal interpreted Section 61(2)(ii) of the Customs Act, concluding that the appellants were eligible for a refund of the interest paid and entitled to interest under Section 27A, ultimately ruling in favor of the appellants. Case-Laws Customs Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3130