https://www.taxtmi.com/article/detailed?id=11691 Interest and penalty cannot be imposed on additional customs levies not legally linked to basic customs duty without an express statutory mandate; Section 28AB governs interest on basic customs duty only and is not incorporated into other fiscal enactments, so levies of interest or penalties on CVD, SAD, surcharge or IGST require clear legislative authority, and affected taxpayers may seek refunds subject to limitation. en-us Thu, 03 Aug 2023 10:19:31 +0530 Thu, 03 Aug 2023 10:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11691 Interest and penalty cannot be imposed on additional customs levies not legally linked to basic customs duty without an express statutory mandate; Section 28AB governs interest on basic customs duty only and is not incorporated into other fiscal enactments, so levies of interest or penalties on CVD, SAD, surcharge or IGST require clear legislative authority, and affected taxpayers may seek refunds subject to limitation. Articles Customs - Import - Export - SEZ Thu, 03 Aug 2023 10:19:31 +0530 https://www.taxtmi.com/article/detailed?id=11691