High Court Upholds Tribunal Decision on Interest Demand for Delayed Duty Payment

The High Court upheld the decision of the Tribunal regarding the demand of interest by the Revenue on delayed payment of duty under Section 47 of the Customs Act. The Court found no legal error in the Tribunal's ruling, stating that the duty payment was made promptly within two days of assessment, despite the delayed presentation of TR-6 challans. As a result, the appeal was dismissed for lacking merit.

---

---

Issues:
Demand of interest raised by the Revenue on delayed payment of duty as per Section 47 of the Customs Act.

Analysis:
The appeal was filed under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi. The issue revolved around the demand of interest by the Revenue due to delayed payment of duty as per Section 47 of the Customs Act. The Tribunal held that the duty payment was made within two days of the return of the bill of entries after assessment to the respondents, even though the TR-6 challans were presented at a later date. The Tribunal considered the date of deposit of the demand draft in the bank as the date of payment, citing relevant legal precedents and a Board's Circular. The Tribunal's decision was found to be in line with the law laid down by the Apex Court in previous cases and the Circular referenced.

The High Court, after considering the facts and legal arguments, concluded that there was no infirmity in the Tribunal's order. It was determined that the order did not raise any question of law, and the appeal lacked merit. Consequently, the appeal was dismissed.

---