Levy of interest absent statutory provision cannot be ordered; tribunal held interest cannot be imposed without enabling law. The Tribunal held that it lacked power to award interest on customs demands in the absence of any statutory provision under the Customs Act authorising such levy, rejecting reliance on a Supreme Court order issued under extraordinary constitutional powers and emphasising that a statutory adjudicatory body's remedial powers cannot be extended beyond legislative authority.
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Provisions expressly mentioned in the judgment/order text.
Levy of interest absent statutory provision cannot be ordered; tribunal held interest cannot be imposed without enabling law.
The Tribunal held that it lacked power to award interest on customs demands in the absence of any statutory provision under the Customs Act authorising such levy, rejecting reliance on a Supreme Court order issued under extraordinary constitutional powers and emphasising that a statutory adjudicatory body's remedial powers cannot be extended beyond legislative authority.
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