https://www.taxtmi.com/caselaws?id=35303 The Tribunal ruled in favor of the appellants, holding that duty liability was correctly discharged under Section 15(1)(b) of the Customs Act, 1962. Citing relevant precedents, the Tribunal emphasized that the duty rate for goods cleared after the warehousing period under Section 68 should be determined at the date of payment or actual removal, rather than at the bond expiry date. The Tribunal distinguished the case from previous judgments, ultimately allowing the appeal and setting aside the lower authorities' decision. en-us Wed, 08 Apr 2009 00:00:00 +0530 Fri, 12 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35303 The Tribunal ruled in favor of the appellants, holding that duty liability was correctly discharged under Section 15(1)(b) of the Customs Act, 1962. Citing relevant precedents, the Tribunal emphasized that the duty rate for goods cleared after the warehousing period under Section 68 should be determined at the date of payment or actual removal, rather than at the bond expiry date. The Tribunal distinguished the case from previous judgments, ultimately allowing the appeal and setting aside the lower authorities' decision. Case-Laws Customs Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35303