1999 (12) TMI 514

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..... Shri Uday Joshi, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question posed for reference in the application is (1) whether the provisions of interest of Section 61(2) of Customs Act, 1962 is applicable on the amount of duty withheld by the importer of warehoused goods due to stay of court where the warehoused goods were cleared during the permitted peri....

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....ng the levy of such duty. The Court ultimately decided that the duty was payable, upon which the person who cleared the goods from bond paid the duty. The question is whether any interest is payable on the duty for the period between the removal of the goods and the actual payment of duty. 4. The bench had not accepted the department's contention that the provisions of Section 61(2) would ....