TMI Blog2010 (6) TMI 744X X X X Extracts X X X X X X X X Extracts X X X X ..... This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of an amount of interest worked out under Section 61 of the Customs Act on an amount of duty paid by the appellant on 31-3-2004, for the period from 19-9-1976 in respect of goods warehoused under 931 bonds executed by the appellant. The appellant has obtained the requisite clearance from the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The appeal preferred by the party against the Assistant Commissioners order was dismissed by the Commissioner (Appeals). The present proceedings are against the Appellate Commissioner s order. 2. The learned consultant for the appellant submits that the payment of duty itself was under protest, that all the pending applications of the appellant were allowed by the Chief Commissioner and cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on Disputes and the appellant was permitted to pursue the present proceedings. 3. The Chief Commissioner s order referred to by the learned consultant, appears to be one passed on application dated 8-11-2000 submitted to the Chief Commissioner by the appellant. In this very application, the appellant had acknowledged the durable and airworthy condition of the warehoused items. Their only requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ima facie case for the appellant except the fact that the statutory provision for payment of interest of this kind under Section 61 of the Customs Act was not in existence prior to 23-12-1991. It would, therefore, appear that the appellant is liable to pay interest on the amount of duty paid by them on 31-3-2004, from 23-12-1991 under the provisions of Section 61(2) of the Act. In answer to a quer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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