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2011 (2) TMI 853 - AT - CustomsDemand and Interest - Provisional assessment - whether interest is leviable when the provisional assessment was resorted to prior to 13.7.2006 i.e. the date of introduction of sub-Section 18 (3) in the Customs Act, 1962 - As regards the decision of the Tribunal in the case of Chemsilk Commerce (P) Ltd vs. Commissioner of Customs (Port), [2008 -TMI - 88885 - CESTAT, KOLKATA], it has been stated that the relevant order must have been passed prior to 13.07.2006, since the appeal number list the year 2005 - Therefore, there was no question of confirmation of demand under Section 18(3) of Customs Act, 1962 - Decided in favour of assessee.
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