2009 (1) TMI 675

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....ppellant. Shri V. Balasubramanian, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In the present case, the goods imported by the respondents herein namely, 'components for the dumpers, crawlers etc.' were warehoused prior to 12-5-99 when the amendment was made to Section 61(2) of the Customs Act, 1962 bringing in levy of interest for goods warehoused bey....