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2008 (8) TMI 181 - AT - CustomsGoods cleared from the warehouse beyond the permitted warehousing period – leviability of interest - clearance was made by debits in DEPB scrips to extent of BCD and CVD payable on goods – such debit is a mode of payment of duty and is no longer in nature of declaring the goods to be exempt from duty - held that, any amount of BCD or CVD paid by way of debit in DEPB scrips on any warehoused goods at the time of its clearance from the warehouse must carry interest u/s 61(2) of the Customs Act
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