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2011 (8) TMI 1007 - GUJARAT HIGH COURTWhether under Section 47(2) of the Act, the department was entitled to charge interest in facts of the present cases? Held that:- In such a case interest could be changed on the differential duty under Section 18(3) of the Act. This is the only way in which we can reconcile the provisions contained in Section 47 with those contained in sub-section (3) of Section 18 w.e.f. 13-7-2006. If we accept interpretation of the department that sub-section (2) of Section 47 permits charging of interest on difference in duty between finally assessed and provisionally assessed customs duty, to our mind sub-section (3) of Section 18 would be superfluous and redundant. It is precisely to cover the situation where an importer is held liable to pay higher duty upon final assessment as compared to that he paid at the time of provisional assessment that he can be asked to pay interest on the difference, that sub-section (3) of Section 18 was introduced in the statute book. To our mind Section 47 and particularly sub-section (2) thereof and sub-section (3) of Section 18 operate in different fields. In view of the above discussion, we do not find that the Tribunal has committed any error. Before closing we may record that there are no averments made before us that respondents-importers did not pay the provisional duty or the final duty as and when assessed within the time as envisaged in sub-section (2) of Section 47 of the Customs Act. Appeal dismissed.
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