https://www.taxtmi.com/highlights?id=57983 Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on the goods in question. Therefore, the question mark on the person who has received duty, who can duty, who is liable to pay interest thereon and duty has been enjoyed by the appellant themselves how can demand interest from the respondent without determine liability. - AT en-us Sat, 15 May 2021 14:14:05 +0530 Sat, 15 May 2021 14:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57983 Levy of Interest - demand of interest before determining liability of customs duty - it is fact on record that the appellant has enjoyed duty paid way back in 2013 on the goods in question. Therefore, the question mark on the person who has received duty, who can duty, who is liable to pay interest thereon and duty has been enjoyed by the appellant themselves how can demand interest from the respondent without determine liability. - AT Highlights Customs Sat, 15 May 2021 14:14:05 +0530 https://www.taxtmi.com/highlights?id=57983