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TMI Blog1994 (8) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... m payment of duty by reason of the fact that the appellants had been granted an advance licence under the relevant Export-Import Policy, 1990-93. It was submitted that the issue relates to interpretation of Section 59 of the Customs Act and in this regard there have been conflicts of views between various High Courts. The learned Counsel referred to the ruling of the Kerala High Court reported in 1991 (52) E.L.T. 357 (Ker.) in the case of M/s. Tunga- bhadra Fibres Ltd. v. Union of India, wherein the High Court has taken the view that the importer has no obligation to pay interest when the goods are exempted from payment of duty when they are removed from the warehouse and the interest is essentially linked with duty and in the absence of an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n determining the compensatory amount payable. A reference is also made to the Karnataka High Court judgment reported in 1992 (61) E.L.T. 37 in the case of M/s. Bangalore Wire Rod Mills v. Union of India, in the Division Bench ruling of Bombay High Court and the view taken by the Division Bench is that it is not necessary to examine these decisions because they were not on the point raised by the petitioners . The learned Counsel further drew our attention to ruling of the Supreme Court which was referred to in Writ Petition No. 1854 of 1991 of M/s. Shree Krishna Petro Yarns v. Union of India and Others, referred to under the Court-Room Highlights 1993 page A159 (Volume 68), where the Supreme Court, while granting the Leave, in dealing wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delinked or divorced from the principal when both are conjunctive and must go together particularly in view of the words together with interest in Section 59(1)(b) of the Customs Act, 1962, and when particularly the liability of the importer to pay duties occurs at the time of the actual clearance of the goods from the warehouse in view of the provisions of Section 15(1)(b) of the said Act? (d) Whether the notional accrual of liability to duties entitles the respondents to claim interest on duties alleged to be withheld when such accrued duties are not payable at the time of the clearance of the goods and therefore can the chargeability to duties be equated to payment of duties on actual clearance of the goods under the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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