TMI Blog2011 (4) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... to levy interest under Section 18(3) on the differential amount paid by the importer was made only on 13.07.2006 - Thus, the provisional assessment of bills of entry was made on a date prior to the amendment which makes it clear that no interest can be charged on the differential duty - Decided in favour of assessee. - C/378 & 450 of 2010, C/CO/170 of 2010 - - - Dated:- 29-4-2011 - Dr. P. Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wever, Revenue demanded interest under Section 18(3) of the Customs Act, which was challenged by the respondents. 2. Commissioner (Appeal) while deciding the appeal allowed the appeal against which the Revenue has approached the Tribunal. While deciding the appeal Commissioner (Appeal) relied upon the case laws in the case of Chemsilk Commerce Pvt. Limited vs. Commissioner of Customs (Port) Ko ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date prior to the amendment which makes it clear that no interest can be charged on the differential duty. Moreover, the propriety of levying interest on payment of any tax is clearly explained by the Hon'ble Supreme Court in the case of Pratibha Processors vs. UOI 1996 (88) ELT 12 (SC), which reads as follows :- The levy of interest is geared to actual amount of tax withheld and the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeal) in his order [ M/s. Shiv Ship Breaking Company] has made very clear that such attitude of the lower authorities arrogating itself and unwarranted every time by ignoring the detailed decisions, amounts to judicial indiscipline. 4. In view of the foregoing discussion and findings, I reject the appeals filed by the Revenue and uphold the orders of the Commissioner (Appeal) in bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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