https://www.taxtmi.com/circulars?id=55416 Goods left in a warehouse beyond the permissible or extended period become time-expired and are deemed cleared on the date the period expired; the duty chargeable is the rate applicable on that deemed removal date, not the date of payment or actual clearance. Late applications for extension after expiry may allow continued storage but do not change the frozen date for duty determination; pre-expiry extensions are subject to a maximum duration and applicable procedural guidelines. en-us Mon, 31 Aug 2009 00:00:00 +0530 Wed, 21 Dec 2016 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55416 Goods left in a warehouse beyond the permissible or extended period become time-expired and are deemed cleared on the date the period expired; the duty chargeable is the rate applicable on that deemed removal date, not the date of payment or actual clearance. Late applications for extension after expiry may allow continued storage but do not change the frozen date for duty determination; pre-expiry extensions are subject to a maximum duration and applicable procedural guidelines. Circulars Customs Mon, 31 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55416