https://www.taxtmi.com/caselaws?id=34727 The Tribunal rejected the Revenue's appeal against an Order-in-Appeal concerning duty payment timelines and interest calculation for goods cleared from the warehouse. The Commissioner (Appeals) relied on the Customs Act, allowing a 90-day interest-free warehousing period, with interest payable thereafter until the duty payment date. The Tribunal held that the warehousing period determines duty payment timelines, distinguishing between Bills of Entry for home consumption and warehouse clearance. Citing precedent cases, the Tribunal dismissed the Revenue's appeal, emphasizing adherence to previous decisions on similar matters. en-us Mon, 05 Jan 2009 00:00:00 +0530 Tue, 13 Oct 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34727 The Tribunal rejected the Revenue's appeal against an Order-in-Appeal concerning duty payment timelines and interest calculation for goods cleared from the warehouse. The Commissioner (Appeals) relied on the Customs Act, allowing a 90-day interest-free warehousing period, with interest payable thereafter until the duty payment date. The Tribunal held that the warehousing period determines duty payment timelines, distinguishing between Bills of Entry for home consumption and warehouse clearance. Citing precedent cases, the Tribunal dismissed the Revenue's appeal, emphasizing adherence to previous decisions on similar matters. Case-Laws Customs Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34727