https://www.taxtmi.com/caselaws?id=341765 The Appellate Tribunal CESTAT AHMEDABAD upheld the order of the Commissioner (Appeals) regarding the payment of interest on final assessment under Section 18 of the Customs Act, 1962. The Tribunal found that the importer is liable to pay interest from the first day of the month in which the duty was provisionally assessed until the date of payment after final assessment, as per the relevant provisions. Despite advice from the Committee on Disputes to not pursue the case, the Tribunal dismissed the appeal, affirming the decision of the Commissioner (Appeals). en-us Tue, 14 Mar 2017 00:00:00 +0530 Mon, 17 Apr 2017 08:51:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341765 The Appellate Tribunal CESTAT AHMEDABAD upheld the order of the Commissioner (Appeals) regarding the payment of interest on final assessment under Section 18 of the Customs Act, 1962. The Tribunal found that the importer is liable to pay interest from the first day of the month in which the duty was provisionally assessed until the date of payment after final assessment, as per the relevant provisions. Despite advice from the Committee on Disputes to not pursue the case, the Tribunal dismissed the appeal, affirming the decision of the Commissioner (Appeals). Case-Laws Customs Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341765