https://www.taxtmi.com/caselaws?id=205758 The Tribunal ruled in favor of the importers, M/s. Shiv Breaking Company and M/s. Saumil Impex Pvt. Limited, in a dispute over the classification of fuel and oil in imported vessels. The Commissioner (Appeal) allowed the appeal, stating that interest under Section 18(3) of the Customs Act could not be charged on the differential duty paid, as the provision for such levy was introduced after the provisional assessments were made. The Tribunal criticized the Revenue for filing repetitive appeals on settled issues, rejecting the appeals and upholding the Commissioner's orders for both importers. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 21 Sep 2011 23:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205758 The Tribunal ruled in favor of the importers, M/s. Shiv Breaking Company and M/s. Saumil Impex Pvt. Limited, in a dispute over the classification of fuel and oil in imported vessels. The Commissioner (Appeal) allowed the appeal, stating that interest under Section 18(3) of the Customs Act could not be charged on the differential duty paid, as the provision for such levy was introduced after the provisional assessments were made. The Tribunal criticized the Revenue for filing repetitive appeals on settled issues, rejecting the appeals and upholding the Commissioner's orders for both importers. Case-Laws Customs Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205758