TMI Blog2014 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Tribunal on 27th September, 2001. Therefore, we do not see any reason as to how any assistance can be derived from the proceedings and which are in any event of 1995-1997 and before the Directorate General of Foreign Trade. Since the payment of interest was withheld till 8th October, 2003 and released only on 11th November, 2003, we find that even otherwise the direction to pay interest cannot be faulted and the Tribunal was in no error of modifying the order of the Customs (Appeals) in the given facts and circumstances. This additional submission also therefore does not raise any substantial question of law. - Decided against Revenue. - Customs Appeal No. 94 of 2012 - - - Dated:- 21-3-2014 - S.C. Dharmadhikari and G.S. Kulka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance under the Value Based Advance License scheme. The goods were assessed duty free under the said scheme on 28th February, 1995. Out of 52 containers, 43 were cleared by the Customs on 6th and 7th March, 1995, whereas the balance 9 containers were tendered for verification. After due intervention by this Court, the goods were cleared provisionally on payment of duty on 5th December, 1995. A letter of protest was also given by the appellant assessee. 4. In the meanwhile, the Directorate of Revenue Intelligence issued a show cause notice dated 7th April, 1995 proposing recovery of duty, fine and penalty. The show cause notice was adjudicated inter alia by a common order dated 14th November, 1996. The impugned show cause notices were with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs and urged that the final rejection of the appeal on 27th September, 2001 or at best the date on which the refund was sanctioned could be reckoned for the purposes of the liability to pay interest. The Tribunal, in the given facts and circumstances, was right in holding that the liability accrued from the expiry of the period of three months from the order dated 14th November, 1996 withdrawing the show cause notices. It is that date which the Tribunal took into consideration and equally the authority lower to it for the purposes of sub-section (4) of Section 18 of the Customs Act, 1962. It also, and in our opinion, rightly held that for the purposes of Section 18(2)(a) it is the order of the Commissioner of Customs which finally a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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