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2015 (11) TMI 376 - SC - CustomsValidity of order of High Court - Demand of interest - Delayed payment of duty - Date of applicable interest - Held that:- Section 28AA, inter alia, provided that where a person chargeable with duty determined under sub-Section (2) of Section 28 fails to pay such duty within three months from the date of determination, he shall pay, in addition to the duty, interest as well as per the rate specified therein. - effect of the aforesaid provision was to charge interest after the expiry of three months from the date when this provision came into force. The President has given assent to the aforesaid amendment on 26.05.1995. Insofar as the appellant is concerned, in his case, duty had already been determined prior to coming into force of this amendment inasmuch as Order-in-Original confirming the duty was passed on 28.01.1994 - when the appellant as well as its counsel knew that the issue as to whether the interest is payable or not on other grounds had already been foreclosed in the earlier writ petition, the counsel for the appellant did not make any submission with regard to the plea raising the issue in Show Cause Notice and limited his prayer from the date from which the interest was to be paid. - when this issue was raised and abandoned in the first writ petition which was dismissed as withdrawn, the principles of constructive res-judicata which is laid down under Order 23 Rule 1 of the Code of Civil Procedure, 1908, and which principles are extendable to writ proceedings as well as held by this Court in `Sarguja Transport Service v. State Transport Appellate Tribunal, M.P., Gwalior and Others' [1986 (11) TMI 377 - SUPREME COURT] would squarely be applicable. - Decided against assessee.
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