Supreme Court · 1996 INSC 942 · Decided 23 August 1996
Kesoram Rayon (A Unit of M/S. Kesoram Industries LTD.) v. The Collector of Customs, Calcutta
- Court
- Supreme Court of India
- Citation
- 1996 INSC 942 · [1996] SUPP. 5 S.C.R. 77
- Case number
- CIVIL APPEAL No. 4459/1989
- Decided
- 23 August 1996
- Bench
- S.P. BHARUCHA, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 61(1)(b), 72, 68
Headnote
(A UNIT OF M/S. KESORAM INDUSTRIES A LTD.) v. "r THE COLLECTOR OF CUSTOMS, CALCUTTA ~ AUGUST 23, 1996 B (S.P. BHARUCHA AND S.C. SEN, J.] Customs Act, 1962 : ' ~ c Ss. 61(1)(b), 72-Warehoused goods-Levy of Customs duty on- Goods not removed from bonded warehouse within pennitted period-field, the pennitted period or its pennitted extension came to an end-Interest on the amount of duty would be payable D for the period from the expiry of pennitted period till the date of clearance of goods from the warehouse-There is nothing on record to indicate that clearance of goods u/s. 68was
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