TMI Blog2004 (11) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue to the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original raising demand of interest from the respondents on the alleged delayed payment of the duty. 2. The facts are not much in dispute. The respondents presented three Bills of Entries for clearance of their imported consignments. Two Bill of Entries No. 0002/2001 and 003/2001 both dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty in respect of the above said Bill of Entries, and presentation of the same after the delay of five days, seven days and ten days respectively. Therefore, the demand of interest has been rightly raised by the Revenue. But, we are unable to subscribe to this contention of the learned SDR. Section 47(2) of the Customs Act only states that "where the importer fails to pay the import d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, does not state so. The Section only mandates, as observed above, that payments shall be made by the importer within two days from the date of return of the Bill of Entry after assessment to him. The payments as observed above, were made by the respondents within two days by presenting the Demand Draft to the bank. 4. Apart from this, the Larger Bench of this Tribunal, in the case of CC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .S.S. Somasundaram Chettiar, 1989 (40) S.C. 527 (sic.) and Commissioner of Income Tax, Bombay South v. M/s. Ogale Glass Works Ltd., AIR 1154 SC 429. 5. In view of the discussion made above, we do not find any illegality in the impugned order of the Commissioner (Appeals) who had rightly dropped the demand for interest against the respondents. Therefore, the impugned order is upheld and the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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