https://www.taxtmi.com/caselaws?id=448503 CESTAT Kolkata ruled that interest under Section 28AA of the Customs Act is payable on delayed payment of CVD/Additional Duty levied under Section 3(1) of the Tariff Act. The tribunal held that Section 3 duty constitutes customs duty within the meaning of Section 2(15) of the Customs Act, making all customs provisions applicable. Applying liberal construction principles, the court found no ambiguity in the statutory language requiring interest payment. The appellant's challenge was dismissed, confirming the lower authority's order imposing interest liability for short-paid duty. en-us Fri, 12 Jan 2024 00:00:00 +0530 Fri, 19 Jan 2024 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448503 CESTAT Kolkata ruled that interest under Section 28AA of the Customs Act is payable on delayed payment of CVD/Additional Duty levied under Section 3(1) of the Tariff Act. The tribunal held that Section 3 duty constitutes customs duty within the meaning of Section 2(15) of the Customs Act, making all customs provisions applicable. Applying liberal construction principles, the court found no ambiguity in the statutory language requiring interest payment. The appellant's challenge was dismissed, confirming the lower authority's order imposing interest liability for short-paid duty. Case-Laws Customs Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448503