1987 (11) TMI 272

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..... Sales Corporation did not appear at the hearing on 19-11-1987. They failed to appear once before, when the hearing was listed for 14-8-1987. The bench did not consider it could keep the case pending longer as it is an appeal of 1983, and the issues were clear. The SDR was heard. 2. The dispute is only whether warehoused goods can be reassessed at the time of clearance and whether a rate of duty .....

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..... lays down that the rate of duty applicable in the case of goods cleared from a warehouse under Section 68, will be the rate in force at the time the goods are actually removed from the warehouse. This provision is clear and unambiguous; there can be no mistaking its intention. In this case the rate of duty had been increased when the goods were cleared, and so the authorities were correct to apply .....

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