2004 (1) TMI 171

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....bond clearances in respect of which interest has been charged under Section 47 for the delay in payment of duty in respect of ex-bond bills of entries. It is the contention of the appellants that these clearances have been made under Section 68 of the Customs Act, 1962 since the impugned goods were warehoused in the first instance. They further contend that the warehoused goods would be governed b....