https://www.taxtmi.com/caselaws?id=47720 The High Court at Calcutta ruled in favor of the appellant, directing the respondent authority to refund the excess duty amount. The Court held that the appellant was entitled to benefit from the exemption notification issued on March 1, 2002, as the goods were delivered on March 22, 2002. Without evidence of warehousing under Section 49, the goods were deemed warehoused under Customs Authority's control, making the actual removal date from the warehouse crucial for duty assessment. The judgment emphasized the Customs Authority's obligation to demonstrate legal compliance and the significance of proper documentation in such matters. en-us Thu, 02 Feb 2006 00:00:00 +0530 Fri, 30 Jul 2010 14:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47720 The High Court at Calcutta ruled in favor of the appellant, directing the respondent authority to refund the excess duty amount. The Court held that the appellant was entitled to benefit from the exemption notification issued on March 1, 2002, as the goods were delivered on March 22, 2002. Without evidence of warehousing under Section 49, the goods were deemed warehoused under Customs Authority's control, making the actual removal date from the warehouse crucial for duty assessment. The judgment emphasized the Customs Authority's obligation to demonstrate legal compliance and the significance of proper documentation in such matters. Case-Laws Customs Thu, 02 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47720