9911796707
TMI Blog2008 (7) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... had come up before Division Bench, but since in this case, neither any issue relating to rate of duty or valuation is involved nor any issue relating to quantum of duty, fine, penalty or confiscation of goods is involved and the only issue involved is interest for the period of delay in refund of an amount collected as interest on duty under Section 47(2) of the Customs Act, 1962, this matter was transferred to Single Bench vide order dt. 5-6-08. 3. In this case the respondent imported 28 containers of cloves at ICD, Jaipur. But inspite of being reminded by the Revenue several times, they filed Bills of Entry in two lots after expiry of 30 days for clearance of the goods. As per the provision of Section 48 of the Customs Act, if any goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fter deposit of an amount equal to the interest on duty under Section 47(2) of the Act is in order and not without the authority of law. The Commissioner of Customs (Appeals), however, vide order-in-appeal dt. 30-3-05 set aside this order holding that the demand of interest on duty for noting of the bills of entries was illegal as there is no such provision under the Customs Act. In view of this order of the Commissioner (Appeals), the Respondent filed a claim on 7-4-05 for refund of the interest amount of Rs. 18,74,371/- alongwith interest on this amount from the date of payment. The jurisdictional Dy. Commissioner vide order-in-original dt. 15-4-05 sanctioned the refund of the interest amount of Rs. 18,74,371/- but the Respondent's claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt to legislate upon the Act and that the Tribunal has to function with the powers conferred under Act. 5. In this case before permitting the noting of the bills of entries, the Respondent, as per the directions of the Revenue had deposited an amount of Rs. 18,74,371/- representing interest on the duty payable as per provisions of sub-section 2 of Section 47, but subsequently, this amount was refunded to them in pursuance to the Commissioner (Appeals)'s order. The point of dispute is as to whether the Respondents are entitled for interest on this amount from the date of payment till the date of its refund. Section 27A of Customs Act provides for interest on delay in refund of duty, when the delay in granting the duty refund is beyond the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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