Levy of interest u/s 28AA - short paid duty amount was paid ...

Case Laws Customs

February 19, 2024

Levy of interest u/s 28AA - short paid duty amount was paid without demur or protest and in time, on issuance of SCN - Tribunal set aside the demand for interest, concluding that the underpayment of duty was promptly rectified by the appellant, and there was no delay in payment. Therefore, subjecting the appellant to interest under Section 28AA was deemed unwarranted and unduly harsh.

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Levy of interest u/s 28AA - short paid duty amount was paid ...

Case Laws Customs

February 19, 2024

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