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2007 (11) TMI 247 - HC - CustomsPetitioner has a warehouse – importer didn’t cleared goods from warehouse within warehousing period - after getting permission from custom dept., petitioner sold the goods in auction to recover warehousing charges from auction proceeds – revenue plea that entire auction proceeds had to be first adjusted towards customs duty, is rejectable - Petitioner is not liable to pay custom duty which is recoverable from the importer, so he was justified in recovering warehousing charges u/s 63(2)
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