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    <title>2013 (1) TMI 643 - MADRAS HIGH COURT</title>
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    <description>Interest on delayed duty payment under customs law remained payable, and the Settlement Commission&#039;s discretion to grant only partial immunity from interest was not open to interference under Article 226 absent legal error or arbitrariness. The court held that a settlement order cannot be selectively challenged by accepting the favourable parts while assailing only the interest component. In the absence of any infirmity in the exercise of discretion, the writ challenge to the interest levy was rejected.</description>
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    <pubDate>Wed, 09 Jan 2013 00:00:00 +0530</pubDate>
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      <description>Interest on delayed duty payment under customs law remained payable, and the Settlement Commission&#039;s discretion to grant only partial immunity from interest was not open to interference under Article 226 absent legal error or arbitrariness. The court held that a settlement order cannot be selectively challenged by accepting the favourable parts while assailing only the interest component. In the absence of any infirmity in the exercise of discretion, the writ challenge to the interest levy was rejected.</description>
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