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TMI Blog2015 (12) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... o March 2011 and they had cleared the goods on 13.09.2011. Therefore, clearances of the goods have been done clearly within the permitted period of three years and there is no contravention. As regards the duty, the appellant had sought permission from the Customs department for clearing the goods, and they had deposited the duty amount voluntarily. Therefore, there is no occasion to demand interest from the appellant as there is no delay in payment of the duty. Interest can be levied only if there is delay in payment of duty, which is not the case herein. Therefore, we find no reason to demand interest from the appellant. Consequently, there is also no reason for imposition of penalty, as the appellant has not violated any of the provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest. However, their contention was not accepted by the lower authorities who confirmed the duty liability along with interest and also imposed penalty, on the ground that interest was not paid. Learned Counsel submits that the goods were properly warehoused and there is no duty liability on the goods as long as the goods are warehoused. The goods become liable for duty only on expiry of warehousing period, or on the same being cleared to DTA from the warehouse. Therefore, their contention is that the interest will be leviable only when the duty becomes leviable. She relied upon the provisions of Para 6.15 (a) (ii) of the Foreign Trade Policy and Para-6 of the Customs Circular No. 15/2009 dated 12.5.2009. On the other hand, learned Authoris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant has not violated any of the provisions nor delayed the payment of duty. Therefore, the impugned orders of the lower authorities cannot be sustained. 4. We also find that the is also of the same view, as is evident from Para 6 of Circular No. 15/2009 dated 12.05.2009, though the officers under CBEC appears to have a different view. Para-6 of the said circular is as follows:- 6. Further, as per the provisions of Section 61(2), interest on warehoused goods is payable when they remain in the warehouse beyond the permitted warehousing period specified in Section 61(1). Such interest is payable on the amount of duty payable at the time of clearance of the goods from the expiry of the said warehousing period (including such extended ..... X X X X Extracts X X X X X X X X Extracts X X X X
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