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TMI Blog2016 (9) TMI 220X X X X Extracts X X X X X X X X Extracts X X X X ..... ,478/- under Section 28 of the Customs Act, 1962 and also confirmed interest on the demand confirmed as per the provisions contained in Section 28 AA of the Customs Act, 1962. Appellant has no objection in payment of Rs. 1,47,30,478/- differential duty demanded, which stands paid and appropriated in the OIO dated 27.05.2014. Appellant has filed this appeal only on the ground the interest demanded is not payable. 2. Sri Prosenjit Das (Advocate) appearing on behalf of the appellant submitted that appellant is a Private Ltd. Company engaged in the manufacture of Railway Wagons and Parts thereof. That appellant imported certain goods falling under CTH 8607 of the Customs Tariff from USA, during the period March, 2012 to December, 2012 and paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... defended the order passed by the Adjudicating Authority. 4. Heard both sides and perused the case records. The issue involved in this appeal is whether interest under Section 28AA of the Customs Act 1962 is payable by the appellant. Section 28AA (1) & (2) of the Customs Act, 1962, substituted with effect from 08.04.2011 under which interest is demanded by the Adjudicating Authority, is reproduced below: "28AA. Interest on delayed payment of duty. (1) Notwithstanding anything contained in any judgement, decree, order or direction of any court, Appellate Tribunal or any authority or in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty in accordance with the provisions of section28, shall, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importing goods has to file a Bill of Entry for the clearance of goods. The Bill of Entry can be filed online using the ICEGATE at the ICEGATE portal namely xvxvxv.icegate.gov.in. The Bill of Entry can also be filed at the EDI a Centre functioning in different Customs Houses wherein particulars are fed and a check list is generated. The importer can also fill in details in their respective business premises and bring in material in a floppy and hand over the same to the Service Centre. Q. What are the details that one has to furnish while filing a Bill of Entry? Ans : The details to be furnished while filing a Bill of Entry include the IEC Number, Import Invoice Number and date, Description of goods including Customs Tariff heading, Qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. Section 28AA (2) of the Customs Act, 1962 mandates that interest payment will start from the first day of the month succeeding the month in which the duty ought to have been paid. A procedural machinery in the form of EDI system not updated by the department cannot absolve the respondent from payment of interest provided by the statutory provisions of Section 28AA (2) of the Customs Act, 1962. The word ought has not been defined in the Customs Act, 1962 but dictionary expressions of this word means to have a duty or be obliged or to be expected etc. Appellant was well aware of the fact at the time of import that applicable rate of duty was 12% under Notification No.18/2012-C.E. dated 17.03.2012. This fact is evident from pag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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