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

....s. [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to levy of duty in respect of the goods which were detained by the authorities and in respect of which concession was withdrawn.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 While the goods were under detention the exemption available in respect of the goods was withdrawn by Notification 222/87, dated 17-9-1987 and the goo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 for the department pleaded that the position ....