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2010 (8) TMI 214 - CESTAT, CHENNAIInterest – delay in payment of duty - assessable value of goods imported enhanced - directing payment of balance differential duty – order of confiscation of goods with an option to redeem on payment of fine and imposing penalty on 14-9-2000 - in May 2003 that the Bill of Entry was produced by the assessees and re-assessed – Within five days of reassessment the balance duty was paid - no delay in payment of the re-assessed duty and therefore no liability arises for payment of interest - order setting aside the liability to interest and reject the appeal
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