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2017 (7) TMI 118 - AT - CustomsLiability of interest - goods lying in the warehouse after the warehousing period is over - Held that: - section 61 of Customs Act, 1962 as amended in 1983 creates liability of interest till the goods were actually removed from the warehouse - the interest liability has been incorrectly limited in the impugned order and direct that the interest be charged on the duty recoverable till the date of receipt of sale proceeds. Warehousing charges - jurisdiction of the adjudicating or appellate authority to decide on the quantum - Held that: - Merely because the sales appear to have been effected by the Customs authorities, the liability for warehouse-keeper charges would not alter. The actual charges due to the warehouse-keeper would require to be met out of the sale proceeds in accordance with the priority enacted in section 150 of Customs Act, 1962. Obviously, the charges that are communicated by the warehouse-keeper is to be deducted. The competent authority is directed to limit the recovery to such amount as has been claimed by the warehouse-keeper as charges. Appeal disposed off - re-computation will be effected by the original authority within a period of three months from the date of receipt of this order - decided partly in favor of respondent.
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