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of <h1>Tribunal Rules No Interest on Customs Duty Without Specific Provision Under Customs Act, 1962; Appeals Dismissed.</h1> The Tribunal ruled that interest cannot be demanded from an importer under the Customs Act, 1962, if there is no specific provision for it. This decision arose from a case where goods imported under the DEEC Scheme were sold without being used for export production, violating Notification 204/92-cus. The Commissioner confirmed the duty demand but not the interest, as there was no statutory basis for it. Both the importer's and the Department's appeals were dismissed, with the Tribunal emphasizing its limitations as a statutory body. The judgment should be used by commissioners to defend similar cases lacking legal provisions for interest.
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