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TMI Blog2008 (5) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... l duty demand which has been made on the basis of comparable prices, we waive confiscation of the imported goods, imposition of redemption fine and penalty in this case - the Adjudicating Commissioner is not justified in ordering demand of interest on the differential duty payable - appeal allowed - decided partly in favor of appellant. - C/CDM-46/2005 - A-625/KOL/2008 - Dated:- 27-5-2008 - Dr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants do not seek to challenge the demand of differential duty. However, since this was a case of finalization of the provisional assessment through the impugned order, the appellants challenge the demand of interest as at the material time there was no provision for demanding interest under Section 18 of the Customs Act, 1962. Shri Mehta however states that sub-section (3) was inserted in Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same time, we find that no incriminating evidence have been found nor any duplicate invoices or suppression of invoices etc. are involved in this case. Therefore, while confirming the differential duty demand which has been made on the basis of comparable prices, we waive confiscation of the imported goods, imposition of redemption fine and penalty in this case. As regards the order of the Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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