Quoting the relevant provisions of the law, state the relevant dates for determining: (b) Rate of duty, if the warehoused goods are not removed from the warehouse within the permissible period.

Goods which are not removed within the permissible period are deemed to be improperly removed on the day it should have been removed. Thus, duty applicable on such date i.e., last date on which the goods should have been removed is relevant and not the date on which the goods were actually removed.