2021 (4) TMI 850

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..... HELD THAT:- A reading of sub-section (3) supra makes it clear to me that any such interest could only be charged upto the date of payment and not upto the date of order ie., 07.05.2019. Hence, the impugned charging of interest is not in order. When the statute itself prescribes both the starting point and the ending point, to say that it shall be from the first day of the month in which the duty .....

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..... ection 18(3) of the Customs Act has been upheld. 2.1 After hearing both sides, I do not see any dispute with regard to the facts. The Assistant Commissioner in the Order-in-Original dated 07.05.2019 has charged an interest of ₹ 15,82,866/- as on the date of order, under Section 18(3) read with Section 28 AA of the Customs Act. It is the case of the appellant which is also not disputed by .....

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..... nth in which the duty is provisionally assessed till the date of payment thereof. ] [underlined for emphasis] A reading of sub-section (3) supra makes it clear to me that any such interest could only be charged upto the date of payment and not upto the date of order ie., 07.05.2019. Hence, the impugned charging of interest is not in order. When the statute itself prescribes both the starti .....

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