TMI Blog2017 (7) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... ave 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. - C/54/2007 - A/87973/17/CB - Dated:- 12-6-2017 - Shri M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th November 1989 fetching an amount of ₹ 3,02,54,207. Of this amount, ₹ 68,25,497 was refunded vide order dated 29 th June 2006. On appeal filed by the importer against the alleged inaccurate computation of liability of ₹ 2,34,28,709, the first appellate authority held that the interest of ₹ 57,14,583 charged under section 61 of Customs Act, 1962 was not authorised and that the warehousing charges of ₹ 7,74,828 was to be limited to the period of warehousing permitted to the importer. Besides, the plea of the importer that the duty liability computed for failure to fulfil export obligation was incorrect had been responded to by the first appellate authority with a direction to seek rectification under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addling of interest liability is improper. Learned Authorised Representative contests the reliance placed on decision cited in the original order alleging that appellant was solely responsible for default in payment of demand and placing reliance on Suresh Chand Sons v. Union of India [2010 (254) ELT 421 (Bom)]. This decision has drawn upon a number of other decisions of the same court as well as of the Hon ble Supreme Court to hold that section 61 of Customs Act, 1962 as amended in 1983 creates liability of interest till the goods were actually removed from the warehouse. Respectfully following this decision, we hold that the interest liability has been incorrectly limited in the impugned order and direct that the interest be charged ..... X X X X Extracts X X X X X X X X Extracts X X X X
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