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1996 (11) TMI 286 - CEGAT, CHENNAIExtract: .......Hon rsquo ble President, CEGAT, New Delhi ldquo Whether in the facts and circumstances of the case the findings of the Tribunal that the applicant is liable to pay interest under the provisions of Section 61 (2) of the Customs Act, 1962 with respect to the warehoused goods cleared after overstay in the warehouse free of customs duty is right? rdquo
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