1996 (7) TMI 402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri Arulsamy, DR, for the Respondents. [Order per : V.P. Gulati, Member (T)]. -  The issue in the appeal relates to levy of duty in respect of the goods which were detained by the authorities and in respect of which concession was withdrawn. The goods were detained on 2-9-1987. While the goods were under detention the exemption available in respect of the goods was withdrawn by Notific....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n of the High Court of Calcutta in the case of C.C. v. Priyanka Overseas (P) Ltd. reported in 1989 (41) E.L.T. 195 (Cal.). He pleaded that in similar circumstances, where the goods had been detained for action by the authorities the High Court held that the duty applicable would be at the rate when the goods were detained and not from the date of clearance of the goods. 3.  The learned DR ....