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of The HC allowed the appeal in part, directing payment of compensatory interest at 6% p.a. on excess customs duty retained by the respondent during prolonged adjudication, and affirmed the Tribunal's jurisdiction to award such interest where authorities unreasonably delayed determination contrary to administrative instructions. The court held that procedural or technical objections cannot defeat substantive justice where statutory powers permit imposition of interest; delays spanning years warranted interest under the relevant provisions. The Notification fixing interest at 6% p.a. for Section 27A purposes was accepted. The tax appeal is disposed of with directions for refund/adjustment of the excess duty together with interest as awarded.
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