Duty on Warehoused Goods Set by Rate on Bond Expiry Date, Not Considered Bonded Post January 24, 2003.

Duty liability on warehoused goods under prevailing rate on the date - the bond executed for storage of warehoused goods in the warehouse, expired on 24-01-2003. Hence, the goods cannot be said to have been bonded or warehoused goods for which only provisions of Section 15 of the Customs Act apply - AT .....

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