https://www.taxtmi.com/caselaws?id=83547 The case involved the interpretation of Section 59 of the Customs Act, 1962 regarding the liability to pay interest on duty-exempted goods. The appellant argued against the payment of interest when goods are exempted from duty, citing conflicting views from different High Courts. The Tribunal referred the case to the Supreme Court under Section 130A of the Customs Act to resolve the conflicting interpretations and provide clarity on the issue of interest payment on duty-exempt goods. en-us Wed, 17 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83547 The case involved the interpretation of Section 59 of the Customs Act, 1962 regarding the liability to pay interest on duty-exempted goods. The appellant argued against the payment of interest when goods are exempted from duty, citing conflicting views from different High Courts. The Tribunal referred the case to the Supreme Court under Section 130A of the Customs Act to resolve the conflicting interpretations and provide clarity on the issue of interest payment on duty-exempt goods. Case-Laws Customs Wed, 17 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83547