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Customs - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Demand of interest of differential duty - the recovery is made ...


High Court Rules Interest Demand on Differential Duty Unsustainable Without Aligning with Show Cause Notice and Statutory Provisions.

November 4, 2015

Case Laws     Customs     HC

Demand of interest of differential duty - the recovery is made u/s 28 of the Customs Act without reference to section 18(3) - The order which is not in consonance with the show cause notice issued to the petitioner as well as the relevant statutory provisions, cannot be sustained. - HC

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