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    <title>2017 (6) TMI 930 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the Assessee. It held that an application for extension of the warehousing period under Section 61 of the Customs Act could be made even after the initial period had expired. Additionally, since the goods were cleared against zero percent duty under the EPCG Scheme, no interest was payable by the Assessee. The Court directed the Revenue to release the capital goods and closed the case without costs.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, ruling in favor of the Assessee. It held that an application for extension of the warehousing period under Section 61 of the Customs Act could be made even after the initial period had expired. Additionally, since the goods were cleared against zero percent duty under the EPCG Scheme, no interest was payable by the Assessee. The Court directed the Revenue to release the capital goods and closed the case without costs.</description>
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