https://www.taxtmi.com/caselaws?id=51230 The Tribunal allowed both appeals, ruling that the revised rate of duty introduced post the completion of Section 68 requirements would not apply to the goods in question. It emphasized that duty payment under Section 68 before the new rate's enforcement precluded further assessment based on the date of physical removal post the new rate's implementation. The decision highlighted that the rate of duty for warehoused goods should be determined by the payment date, as per a CEGAT decision, and not the physical removal date after the new rate's enactment. en-us Fri, 19 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51230 The Tribunal allowed both appeals, ruling that the revised rate of duty introduced post the completion of Section 68 requirements would not apply to the goods in question. It emphasized that duty payment under Section 68 before the new rate's enforcement precluded further assessment based on the date of physical removal post the new rate's implementation. The decision highlighted that the rate of duty for warehoused goods should be determined by the payment date, as per a CEGAT decision, and not the physical removal date after the new rate's enactment. Case-Laws Customs Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51230