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2013 (11) TMI 790 - AT - CustomsDemand of differential duty - Provisional assessment done - Dispute over Date of payment - Held that:- Prior to 13-7-2006 there were no provision for demand of interest on differential duty on finalization of provisionally assessed Bill of Entry. The provision came in force with effect from 13-7-2006 and the same is applicant on the imports made after 13-7-2006. Admittedly, in this case, imports have been made during the period 1999-2003; therefore, the provision of Section 18(3) of the Customs Act, 1962 for demand of interest is not applicable in this case - Decided in favour of assessee.
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