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2010 (3) TMI 475 - HC - CustomsInterest - writ petition was filed by the writ petitioners/respondents and the same was disposed of by the learned Single Judge of this Court by an order dated 24th June, 2008 directing the Assistant Commissioner of Customs to consider the application and to determine the payment of interest with reasons. The said officer thereafter heard the matter and granted interest at the rate of 9% per annum. The said order granting interest was challenged by the department before the internal Appellate Authority followed by the Revisional Authority under Customs Act unsuccessfully. Thereafter, an appeal had been preferred before the Tribunal concerned, where the application for stay was filed but stay of order was not obtained. Held that- this was perverse and unlawful, and not in terms of the High Court order. Matter remanded for determination of interest in accordance with rate of interest prevailing on date of initial interim order, for period upto passing of determination order. Anti Dumping Duty- excisability challenged in writ petition. Held that- no assessment order could be made until matter was settled. An adjudication authority found that anti dumping duty was not payable. No assessment order required to be passed.
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