https://www.taxtmi.com/caselaws?id=436490 The court dismissed the appeal, upholding the validity of the Central Warehousing Corporation's (CWC) demand for warehousing charges up to the date of the amendment to Section 68 of the Customs Act, 1962. The appellant was not entitled to a refund for amounts paid before the amendment. The court recognized CWC's vested right to recover rent for the pre-amendment period and noted that the appellant's acceptance of the order-in-original validated the charges. The decision to grant relief prospectively was not contested by the revenue, and thus, the court did not address that aspect. en-us Thu, 13 Apr 2023 00:00:00 +0530 Mon, 30 Oct 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436490 The court dismissed the appeal, upholding the validity of the Central Warehousing Corporation's (CWC) demand for warehousing charges up to the date of the amendment to Section 68 of the Customs Act, 1962. The appellant was not entitled to a refund for amounts paid before the amendment. The court recognized CWC's vested right to recover rent for the pre-amendment period and noted that the appellant's acceptance of the order-in-original validated the charges. The decision to grant relief prospectively was not contested by the revenue, and thus, the court did not address that aspect. Case-Laws Customs Thu, 13 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436490