TMI Blog2017 (9) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons. Undoubtedly, goods and equipments were imported where customs duty was also not paid. For paying duty belatedly the interest is leviable as per the ratio laid down by the Hon’ble Supreme Court in the case of CIT Vs. Sant Ram Mangat Ram Jewellers [2003 (1) TMI 10 - SUPREME Court]. It may be mentioned that ignorance of law is no excuse - demand of interest upheld - appeal dismissed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started and hence the appellant has paid the duty due on the goods but contested the interest there upon which the Department has not allowed. Being aggrieved, the appellant has filed the present appeal. 3. With the above background, we have heard Shri Dhruv Matta, Advocate for the appellant and Shri Govind Dixit, DR for the respondent. 4. The ld. Counsel submits that the Board has issued t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of levy of interest arise and duty has already been paid but without any interest. 5. On the other hand, Ld. DR submits that the Hon ble Supreme Court has passed the order in the case of Pratibha Processors Vs. UOI 1996 (88) E.L.T. 12 (S.C.). Accordingly, Ld. Counsel for the Department stated that the duty is leviable, is a well known fact to the appellant. When the duty was not paid we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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