https://www.taxtmi.com/article/detailed?id=690 Whether the defence of lex non cogit ad impossibilia can resist interest demands on differential duty arising from post-clearance price revisions is examined. The Larger Bench analogised provisional assessment finalisation with post-clearance duty determination and held that paying differential duty after clearance does not avoid statutory interest where the taxpayer could have used the provisional assessment procedure. The impossibility doctrine was rejected when the taxpayer failed to take steps that were possible and required by law. en-us Tue, 23 Feb 2010 00:00:00 +0530 Tue, 23 Feb 2010 11:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=690 Whether the defence of lex non cogit ad impossibilia can resist interest demands on differential duty arising from post-clearance price revisions is examined. The Larger Bench analogised provisional assessment finalisation with post-clearance duty determination and held that paying differential duty after clearance does not avoid statutory interest where the taxpayer could have used the provisional assessment procedure. The impossibility doctrine was rejected when the taxpayer failed to take steps that were possible and required by law. Articles Central Excise Tue, 23 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=690