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2000 (3) TMI 61 - SC ORDER
Extract:
.......pal is not payable, so is the interest on it. Thus interest under Section 61(2) of the Customs Act, 1962 has no independent on separate existence. When the Tribunal had followed this decision applying the aforesaid principle, we do not think any exception could be taken to it. We find absolutely no merit in this appeal. It is accordingly dismissed.