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2011 (2) TMI 777 - AT - CustomsProvisional assessment - whether the interest is payable when the provisional assessment was made prior to 13.7.2006 - interest could be levied and charged on delayed payment of tax only if the statute that levied and charged of tax made substantial provisions in his law - The Tribunal in Sterlite Industries (India) Limited (2007 -TMI - 3649 - CESTAT, CHENNAI) took into consideration the fact that substantial provision of law relevant to the present case was Section 18(3) of the Customs Act 1962 and not the Section 28-AB of the Act - Decided against the Revenue.
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