https://www.taxtmi.com/caselaws?id=42723 A non-statutory circular advancing warehouse payment and delivery closing hours on the budget day had no legal force because no valid source of authority was shown, so it could not justify refusal of clearance. On the facts, the goods were treated as cleared on 28 February 1983 because customs duty had been paid, the bills of entry had been presented and noted, and the importers were ready to pay warehousing charges; the delay was attributable to the warehouse authorities. The Department's reliance on the bank discharge certificate was rejected, and the importers were held entitled to the prevailing duty rate rather than the enhanced rate from 1 March 1983. en-us Tue, 22 Aug 1989 00:00:00 +0530 Sat, 12 Jun 2010 18:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42723 A non-statutory circular advancing warehouse payment and delivery closing hours on the budget day had no legal force because no valid source of authority was shown, so it could not justify refusal of clearance. On the facts, the goods were treated as cleared on 28 February 1983 because customs duty had been paid, the bills of entry had been presented and noted, and the importers were ready to pay warehousing charges; the delay was attributable to the warehouse authorities. The Department's reliance on the bank discharge certificate was rejected, and the importers were held entitled to the prevailing duty rate rather than the enhanced rate from 1 March 1983. Case-Laws Customs Tue, 22 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42723