https://www.taxtmi.com/caselaws?id=212977 The High Court condoned the delay in filing an appeal under Section 130 of the Customs Act, considering it unintentional due to confusion over jurisdiction. The Court applied provisions of the Civil Procedure Code to justify the condonation and proceeded to assess the appeal on its merits. Regarding the dispute over interest levy under Section 28AB of the Customs Act for belated payment of customs duty due to fraud, the Court upheld the interest demand, emphasizing that interest is mandatory for delayed payment, even in cases of fraud. The Court dismissed the appeal, affirming the liability for interest on delayed payment of customs duty resulting from fraud. en-us Tue, 10 Apr 2012 00:00:00 +0530 Wed, 25 Nov 2015 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212977 The High Court condoned the delay in filing an appeal under Section 130 of the Customs Act, considering it unintentional due to confusion over jurisdiction. The Court applied provisions of the Civil Procedure Code to justify the condonation and proceeded to assess the appeal on its merits. Regarding the dispute over interest levy under Section 28AB of the Customs Act for belated payment of customs duty due to fraud, the Court upheld the interest demand, emphasizing that interest is mandatory for delayed payment, even in cases of fraud. The Court dismissed the appeal, affirming the liability for interest on delayed payment of customs duty resulting from fraud. Case-Laws Customs Tue, 10 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212977