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2021 (12) TMI 195 - AT - CustomsLevy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - HELD THAT: -The date of provisional assessment and date of release of imported goods are reflected and both parties failed to place any provision of law that dictates that interest is payable from the date of import vis-à-vis assessment till the date of release of goods. Further, except Section 18(3) of the Customs Act which empowers the Respondent-Department to collect interest after final assessment, no provision of law is placed before this Tribunal to hold a finding that interest can be charged for the period between the date of import and the date of release upon provisional assessment, besides the fact that the order of the Commissioner (Appeals), which is supposed to be defended by the Respondent-Department, is being disputed by the Departmental Representative without a cross appeal as the same contradicts is own finding that the letter of Appraising Officer was not an appealable/adjudication order. The legality of findings of the Commissioner (Appeals) that such provisional assessment was a deemed final assessment in view of dismissal of WRIT by the Hon'ble Delhi High Court is unsupported by any provision of law and apparently based on imagination/surmises. Appeal allowed - decided in favor of appellant.
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