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2016 (9) TMI 877 - DELHI HIGH COURTConstitutional validity of Sections 27A and 28AA of the Customs Act 1962 - notifications no. 75/2003~Cus(NT) dated 12.09.2003, 18/2011-Cus(NT) dated 01.03.2011 (w. e. f. 01.04.2011) and 33/2016-Cus(NT) dated 01.03.2016 (w. e. f. 01.04.2016) - whether the Respondent is justified in adopting a discriminatory approach in the matter of interest, which is compensatory in character by awarding an Assessee in effect interest at only 6% per annum on the delayed refunds while charging an Assessee interest at present at 15% per annum on late payment of duty? - maintainability - SCN dated 16th April 2014 - Held that: - there is no stay of the adjudication of the SCN dated 16th April 2014, which will proceed in accordance with law. The final order passed in the adjudication proceedings, limited to the extent of the issue of interest, will be subject to the outcome of the present petition - application disposed off.
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