https://www.taxtmi.com/caselaws?id=42806 For goods cleared from a bonded warehouse, the applicable customs duty is determined by the date of actual removal from the warehouse under Section 15(1)(b) of the Customs Act, read with the warehousing provisions. Show cause notices demanding differential duty on the basis of the higher rate prevailing on the date of import proceeded on a mistaken legal premise, because the goods had been removed after the duty-reducing notification and duty had been collected accordingly. The notices were therefore without jurisdiction and were quashed. en-us Fri, 06 Jul 1990 00:00:00 +0530 Mon, 14 Jun 2010 13:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42806 For goods cleared from a bonded warehouse, the applicable customs duty is determined by the date of actual removal from the warehouse under Section 15(1)(b) of the Customs Act, read with the warehousing provisions. Show cause notices demanding differential duty on the basis of the higher rate prevailing on the date of import proceeded on a mistaken legal premise, because the goods had been removed after the duty-reducing notification and duty had been collected accordingly. The notices were therefore without jurisdiction and were quashed. Case-Laws Customs Fri, 06 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42806