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    <title>REFUND OF WAREHOUSING CHARGES</title>
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    <description>Whether warehousing charges are refundable depends on the Customs Act&#039;s statutory scheme: warehousing obligations and payment of rent/charges are independent liabilities distinct from duty, interest, fines and penalties, and the Act contains no express provision authorising refund of such charges; tribunals and adjudicating authorities must identify specific statutory power before ordering reimbursement.</description>
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