1999 (8) TMI 166

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..... the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The questions posed for reference in each of the application, are - (i) "Whether the provisions of interest of Section 61(2) of Customs Act, 1962 is applicable on the amount of duty withheld by the importer of W/H goods due to stay of Court where the W/H goods were cleared during the permitted period without payment of that .....

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..... on is whether any interest is payable on the duty for the period between the removal of the goods and the actual payment of duty. 4. The Bench had not accepted the department's contention that the provisions of Section 61(2) would apply because it only comes into play when the warehouse goods are removed beyond the period of warehousing whereas the goods has been removed within that period. .....

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