2004 (11) TMI 397

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....anth, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The Revenue is aggrieved with the Commissioner (Appeals)'s order holding that the goods had not been warehoused but had been kept in the custody of the appellants and, therefore, the rate of duty will be in terms of Section 15(1)(a) of the Customs Act and to be calculated as on the date when the Bill of Entry was prese....

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....on case was with regard to the goods which had been bonded in the warehouse in terms of Section 68 of the Act. He submits that in such a situation, the Apex Court had held that the rate of duty shall be as applicable on the date on which the goods are cleared from a warehouse under Section 68 of the Act and as laid down under section 15(1)(b) of the Customs Act. He pointed out that the goods had n....