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2016 (7) TMI 88 - AT - CustomsInterest liability on the differential duty of the customs which was paid after 103 days from the date due to be paid to the national exchequer - violation of Section 47(2) or not - Respondents are arguing that under the provisions of Section 28AA of Customs Act they have the time of three months to make the payment of differential duty and the liability of interest can accrue only after the expiry of said three months prescribed in Section 28AA of the Customs Act and the department's demand for interest for the said delayed payment is therefore without any basis. Held that:- The goods were cleared or the out of charge order was made on 23-11-2000. It is after this that a letter was issued demanding enhanced duty. The appellants paid the differential duty on 10-03-2001. It is to be noted that the assessed duty stands discharged by respondents on 20-11-2000 itself. Thus there was no delay in paying duty assessed in terms of Section 47(1) of the Act. The reliance on the judgments in Ajantha Tubes Ltd. case [2006 (9) TMI 381 - CESTAT, NEW DELHI] by my learned brother, Member(T) in my opinion is misplaced as the provisions of Section 28AA and Section 28AB are not invoked. On appreciation of facts, it is clear that there is no violation of Section 47(2) of the Act. The liability to pay interest cannot be assumed. - Decided against the revenue.
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