https://www.taxtmi.com/caselaws?id=114756 The Tribunal upheld the Commissioner (Appeals) order dropping the demand for interest on alleged delayed duty payment by the respondents. It found the duty was paid within two days by Demand Draft as per Customs Act Section 47(2), valid under legal precedents. The Tribunal rejected Revenue's argument on payment method, citing a previous ruling supporting payment by cheque or Demand Draft. It concluded that the Commissioner (Appeals) decision was lawful, dismissing the Revenue's appeal. en-us Tue, 30 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 16:59:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114756 The Tribunal upheld the Commissioner (Appeals) order dropping the demand for interest on alleged delayed duty payment by the respondents. It found the duty was paid within two days by Demand Draft as per Customs Act Section 47(2), valid under legal precedents. The Tribunal rejected Revenue's argument on payment method, citing a previous ruling supporting payment by cheque or Demand Draft. It concluded that the Commissioner (Appeals) decision was lawful, dismissing the Revenue's appeal. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114756