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2019 (8) TMI 1344 - HC - CustomsProject import - Recovery of Interest on delayed payment of duty - section 28AA of Customs Duty - HELD THAT:- The assessee's liability to pay interest arises under section 28AA on account of nonpayment of duty determined by the authorities within three months of such determination. The order in original determining such duty in our case was passed after the introduction of Section 28AA in the Act. The assessee was, in the premises, bound to pay the duty within three months of such determination and in the absence of such payment, liable to pay interest immediately after expiry of three months and till payment of such duty. It is also pertinent to note that the order in original, assessing the customs duty payable, itself provided for payment of interest under Section 28AA of the Customs Act if the duty assessed was not paid within three months. The Union of India never challenged the order in original or any of its provisions before any statutory appellate authority and accepted the order. That is one more reason why it ought not to be permitted to now challenge the stipulation of interest. Petition dismissed.
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