https://www.taxtmi.com/caselaws?id=351076 The court dismissed the writ petition filed by the U.P. State Bridge Corporation Limited challenging the demand for interest on delayed payment of duty under Section 28AA of the Customs Act, 1962. The court clarified that Section 28 is not applicable for demanding interest under Section 28AA and upheld the validity of the demand letters issued by the Customs Authorities. Emphasizing the legal consequences of non-payment within the specified period, the court found no error in the demand for interest under Section 28AA, ultimately dismissing the petition. en-us Wed, 01 Nov 2017 00:00:00 +0530 Sat, 18 Nov 2017 13:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351076 The court dismissed the writ petition filed by the U.P. State Bridge Corporation Limited challenging the demand for interest on delayed payment of duty under Section 28AA of the Customs Act, 1962. The court clarified that Section 28 is not applicable for demanding interest under Section 28AA and upheld the validity of the demand letters issued by the Customs Authorities. Emphasizing the legal consequences of non-payment within the specified period, the court found no error in the demand for interest under Section 28AA, ultimately dismissing the petition. Case-Laws Customs Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351076