Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order. Interest liability arises automatically if the duty demand raised u/s 28 is not paid within the specified time. The court rejected the petitioner's contention that interest cannot be demanded when there is no mention of it in the assessment order. The respondents raised the interest demand within three months of the duty demand, which was not paid, and therefore the demand for interest was valid and not time-barred. The petitioner's factory was rightly not released due to the pending interest liability.
The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order. Interest liability arises automatically if the duty demand raised u/s 28 is not paid within the specified time. The court rejected the petitioner's contention that interest cannot be demanded when there is no mention of it in the assessment order. The respondents raised the interest demand within three months of the duty demand, which was not paid, and therefore the demand for interest was valid and not time-barred. The petitioner's factory was rightly not released due to the pending interest liability.
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