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TMI Blog2021 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ve for the Respondent ORDER Demand for payment of interest on Customs duty levied before final assessment and its confirmation by the Commissioner (Appeals) is assailed in this appeal. 2. Fact of the case, in brief, is that during pendency of dispute before the Hon'ble Delhi High Court in Writ Petition No. 3649/2014 filed by an Association in which appellant is a member, concerning applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest which is being assailed by appellant in this appeal. 3. I have heard submissions from both the sides. Learned Counsel Mr. Srinidhi Ganeshan for the appellant submits that without final assessment made under Section 18(3) of the Customs Act, no interest is payable and placing reliance on the judgment of Hon'ble Bombay High Court passed in the case of CEAT Ltd. Vs. Commissioner of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... through the case record and noticed that nowhere in the appeal memo or in the annexed documents, the date of provisional assessment and date of release of imported goods are reflected and both parties failed to place any provision of law that dictates that interest is payable from the date of import vis-à-vis assessment till the date of release of goods. Further, except Section 18(3) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court is unsupported by any provision of law and apparently based on imagination/surmises. Hence the order.
ORDER
6. The appeal is allowed and the order passed by the Commissioner of Customs (Appeals), Mumbai-III in Order-in-Appeal No. MUM-CUSTM-AMP-APP-843/2018-19 dated 13/12/2018 is here by set aside.
(Order pronounced in the open court on 03.12.2021) X X X X Extracts X X X X X X X X Extracts X X X X
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