TMI Blog2021 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... interest is payable from the date of import vis- -vis assessment till the date of release of goods. Further, except Section 18(3) of the Customs Act which empowers the Respondent-Department to collect interest after final assessment, no provision of law is placed before this Tribunal to hold a finding that interest can be charged for the period between the date of import and the date of release u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Srinidhi Ganeshan, Advocate for the Appellant Shri Manoj Das, Assistant Commissioner, Authorised Representative 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho hold a finding that the said letter is not an appealable order under Section 128 of the Customs Act but confirmed the interest 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been given by him is a mere obiter dicta that could not qualify as an order to be appealed before this Tribunal. 5. I have gone 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) that such provisional assessment was a deemed final assessment in view of dismissal of WRIT by the Hon'ble Delhi High 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X
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