TMI Blog2014 (5) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... istence prior to 23-12-1991 and the appellant have paid duty on 31-3-2004. Therefore the appellant are liable to pay interest from 23-12-1991 till the date of payment of duty. The appellant are contesting the quantification of the interest with effect from 23-12-1991. In these circumstances, case is remanded to the lower adjudicating authority for the limited purpose of quantification of interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported various items like paint and other paint related products, grease and jellies, packing material, adhesive tapes, various fluids, lubricants, sealments, cement, etc. The goods were warehoused under Section 60 of the Customs Act, 1962 in their bonded warehouse for a period of one year subject to fulfilment of condition of the bond. However, 931 consignments whose shelf life expired remained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have relinquished the title of the goods and they have made various requests to the department for destruction of the goods whose shelf life expired and not considered by the department. The ld. counsel for the appellant contested the quantification of interest. 5. The ld. AR strongly opposed the contention of the appellant regarding the relinquishment of title and destruction of goods on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, case is remanded to the lower adjudicating authority for the limited purpose of quantification of interest from the date of introduction of the provisions for interest. The appellant are at liberty to produce document in support of their claim for the quantification of the amount of interest. Needless to say a reasonable opportunity of hearing be granted to the appellant. (Operative part pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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