1994 (4) TMI 180

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....Order per : S. Kalyanam, Member (J)]. - Shri Joseph, the learned counsel for the appellant, submitted that the short question for consideration in the appeal against the impugned order of the Collector of Customs & Central Excise (Appeals), Cochin, dated 26-12-1991 confirming the order of the Asstt. Collector of Customs, Cochin, dated 30-10-1991, is as to whether the appellant would be liable t....

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....he warehoused goods within a reasonable time and is a compensation for delayed clearance of the goods. 3. After hearing both the parties, on consideration of the entire material on record, we are of the view that the plea urged by the learned SDR has to be accepted. The Division Bench in the ruling cited (supra) has observed as under : "10. Regarding the levy of interest, forming t....