https://www.taxtmi.com/caselaws?id=345474 The Tribunal held that the finalization of provisionally assessed Shipping Bills at a higher value was unjustified as the Bills had been effectively finalized at the value declared by the appellant. The appellant was awarded interest on the excess duty paid, as per the Customs Act, 1962. The impugned order was set aside, and the appeal was allowed, entitling the appellant to interest from the date specified in the previous order. en-us Thu, 01 Jun 2017 00:00:00 +0530 Wed, 19 Jul 2017 10:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345474 The Tribunal held that the finalization of provisionally assessed Shipping Bills at a higher value was unjustified as the Bills had been effectively finalized at the value declared by the appellant. The appellant was awarded interest on the excess duty paid, as per the Customs Act, 1962. The impugned order was set aside, and the appeal was allowed, entitling the appellant to interest from the date specified in the previous order. Case-Laws Customs Thu, 01 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345474