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TMI Blog2025 (5) TMI 1466X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the Department to pay the interest on the excess amount of custom duty retained by the Department for a considerable period of time and even the adjudication to an application claiming refund was done after unexplained inordinate delay. 3. The undisputed facts emerged from the record are that at the time of an import of goods, the duty was cast upon the Customs Authorities under Section 18 of the Act to direct the parties to pay any duty leviable on the said goods pending the production of such documents or furnishing of such information or completion of such test or enquiry as a provisional assessment and upon furnishing of all such documents, the Authority may assess the duty finally. 4. Undisputedly, on the basis of a provisional a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the Tribunal cannot exceed its power and the jurisdiction vested under Section 129B of the said Act, more particularly, when Section 27A of the said Act postulates the payment of interest from the date of an application made by any person claiming refund or from a date of an order passed by the statutory Appellate Authority of the Tribunal. It is submitted that the period for payment of the amount of refund is provided in the said provision and it is undeniable that the said amount was paid within the said statutory period. According to him, once the amount is paid within the statutory period provided therefor, it does not attract the imposition of any interest and, therefore, the instant appeal raises a substantial question o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imports have been made. Here too, effort should be made to finalise the cases within 6 months of the date of import of the last consignment covered by the contract. [Refer Instructions F. No.512/5/72-Cus.VI, dated 23-4-1973; and F. No.511/7/77-Cus.VI, dated 9-1-1978 and Circular No.17/2011-Cus., dated 8-4-2011]" 8. In an identical situation, a Division Bench of the Jharkhand High Court in the case of M/s. Bihar Foundry & Castings Ltd., vs. Union of India (W.P.(T) No.5161 of 2022 with W.P.(T) No.4340 of 2022 disposed of on 04.03.2024) reported at 2024 (3) TMI 371 considered the claim of an interest awarded by the Tribunal that there has been a considerable delay in adjudicating and/or determining the duty. In the said report, there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962 while dealing with similar circumstances following its earlier judgment in the case of Gupta Smelters Pvt. Ltd Vs UOI reported in 2019 (365) ELT 77, M/s. GPI Textiles Vs. UOI reported in 2018 (362) ELT 388 (P&H) and judgment of the Gujarat High Court in the case of M/s. Siddhi Vinayak Syntex Pvt. Ltd. Vs. UOI reported in 2017 (352) ELT 455 (Guj) wherein the finalization of provisional assessment after 8-9 years from the date of Bill of Entry was quashed considering that there was no petition by the Petitioner pending before Competent Court nor was any stay of any court, thus, there was no reason to withhold framing of final assessment." 9. Admittedly, the order of the Appellate Authority was assailed before the Tribunal and it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xercised such power, it does not raise any question of law. Even a Division Bench of the Jharkhand High Court has interpreted that the delayed disposal of the matter despite the mandate given in the said manual of instruction having a statutory flavour cannot be subverted taking aid of the technical rules, which we find, cannot stand on the way of the Tribunal in deciding the same. 10. However, we appreciate the contention of the appellant on the Notification dated 12th September, 2003, where for the purpose of Section 27A of the Customs Act, the Central Government has fixed the rate of an interest at the rate of 6% per annum. We, therefore, find force on the submission of the appellant in this regard. The order of the Tribunal is modified ..... X X X X Extracts X X X X X X X X Extracts X X X X
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