TMI Blog2006 (8) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... er : The respondent availed warehouse facilities under Chapter IX of the Customs Act, 1962 'Act' for short). Interest is chargeable under Section 61(2) of the Act in terms of the Act. A show cause notice was issued by the department on 11-12-2000 proposing to recover interest under Section 28 of the Act and also to impose penalty for failure to comply with the provisions of Section 61 of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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