https://www.taxtmi.com/caselaws?id=76137 The court held that interest, penalty, or fine is only payable if there is a substantive statutory provision for it. It clarified the applicability of Section 28 of the Customs Act to cases where duty became payable due to post-importation violations. The court also confirmed that interest provisions of the Customs Act are incorporated under the Customs Tariff Act. Regarding the Settlement Commission's jurisdiction, it was determined that the Commission cannot order refunds of interest unless explicitly provided by law. Judgments in related writ petitions were set aside or remanded for further consideration. en-us Sat, 29 Aug 2009 00:00:00 +0530 Thu, 10 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76137 The court held that interest, penalty, or fine is only payable if there is a substantive statutory provision for it. It clarified the applicability of Section 28 of the Customs Act to cases where duty became payable due to post-importation violations. The court also confirmed that interest provisions of the Customs Act are incorporated under the Customs Tariff Act. Regarding the Settlement Commission's jurisdiction, it was determined that the Commission cannot order refunds of interest unless explicitly provided by law. Judgments in related writ petitions were set aside or remanded for further consideration. Case-Laws Customs Sat, 29 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76137