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M/s. Jupiter Wagons Ltd. Versus Commissioner of Customs (Port) , Kolkata

2016 (9) TMI 220 - CESTAT KOLKATA

Demand of interest - Section 28 AA of the Customs Act, 1962 – manufacture of railway wagons and parts thereof – import of goods falling under CTH 8607 of the Customs Tariff from USA – payment of duty made under section 28 of the finance act, 1962 – Held that: - once the appellant has paid the amount under section 28, the payment of interest is automatic. Section 28AA of the Customs Act, 1962 mandates the appellant to pay interest. - Period for which interest required to be paid – interest pa .....

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tituted w.e.f. 18.04.2011 under Section 43 of the Finance Act, 2011 – appeal rejected – decided against appellant. - Appeal No. C/76276/14 - ORDER No. FO/A/75894/2016 - Dated:- 26-8-2016 - Shri H. K. Thakur, Member (Technical) Sri Prosenjit Das, Advocate for the Appellant Sri K. C. Jena, ADC(AR) for the Respondent ORDER Per Shri H. K. Thakur 1. The present appeal has been filed by the appellant against Order-in-Original No. KOL/CUS/PORT/40/2014 dated 27.05.2014 passed by the Commissioner of Cu .....

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ppellant has filed this appeal only on the ground the interest demanded is not payable. 2. Sri Prosenjit Das (Advocate) appearing on behalf of the appellant submitted that appellant is a Private Ltd. Company engaged in the manufacture of Railway Wagons and Parts thereof. That appellant imported certain goods falling under CTH 8607 of the Customs Tariff from USA, during the period March, 2012 to December, 2012 and paid appropriate duty as per challan generated by EDI system of Kolkata Customs. Th .....

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ich is checked by Appraising Officers of Customs and confirmed by the Assistant/Deputy Commissioner of Customs. That only on 17.04.2013 DRI, Patna raised the issue that rate of CVD shown in Customs EDI, system @ 6% was wrong and actual CVD payable was @12%. That appellant paid differential duty on 17.05.2013 where as the show cause notice was issued on 23.05.2013. That interest, if any, can be payable w.e.f. 17.04.2013, till the date of payment, which is the date when DRI pointed about the appli .....

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d perused the case records. The issue involved in this appeal is whether interest under Section 28AA of the Customs Act 1962 is payable by the appellant. Section 28AA (1) & (2) of the Customs Act, 1962, substituted with effect from 08.04.2011 under which interest is demanded by the Adjudicating Authority, is reproduced below: 28AA. Interest on delayed payment of duty. (1) Notwithstanding anything contained in any judgement, decree, order or direction of any court, Appellate Tribunal or any a .....

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tification in the Official Gazette, fix, shall be paid by the person liable to pay duty in terms of section 28 and such interest shall be calculated from the first day of the month succeeding the month in which the duty ought to have been paid or form the date of such erroneous refund, as the case may be, up to the date of payment of such duty. 4.1. As per the provisions of Section 28AA (2) interest payment liability on duty will start from the first day of the month succeeding the month in whic .....

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d below:- Q. Once a person has an IEC Number, what are the formalities in respect of Customs for the import of Customs for the import of goods? Ans : Any person importing goods has to file a Bill of Entry for the clearance of goods. The Bill of Entry can be filed online using the ICEGATE at the ICEGATE portal namely xvxvxv.icegate.gov.in. The Bill of Entry can also be filed at the EDI a Centre functioning in different Customs Houses wherein particulars are fed and a check list is generated. The .....

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ty is claimed. Q. Who calculate the duty? Ans : After the particulars of the Bill of Entry are filed by the Importer or his agent, the EDI system of the /customs calculates the applicable duty on its own which is checked by the Appraising Officers of the Customs posted for this purpose and confirmed by the Assistant /Deputy Commissioner of Customs. Q. Whether there is any time limit to pay duty once a Bill of Entry has been assessed? Ans : Duty has to be paid within five days from the date on wh .....

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se of self-assessment made by the importer. It may be factually correct in the present proceedings that the rate of CVD duty, during relevant period when goods were imported, was 12% as per Notification No.18/2012-C.E dated 17.03.2012 with respect to goods imported under Customs Tariff Heading 86.07, 86.08 and 86.09. However, the EDI system calculated the duty at a lower rate, which was paid by the appellant. Section 28AA (2) of the Customs Act, 1962 mandates that interest payment will start fro .....

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