https://www.taxtmi.com/caselaws?id=449725 CESTAT Kolkata held that interest under Section 28AA of the Customs Act cannot be levied on short-paid duty when the shortfall was not attributable to the importer's fault. The appellant promptly paid differential duty upon receiving the show cause notice without dispute. The court noted that duty was properly paid per the Customs EDI System at clearance time, with no willful misstatement or suppression. Following precedent from a similar case involving rate changes between assessment and entry, the tribunal ruled that where differential duty is paid timely upon notice and Section 47 requirements were met at clearance, interest levy is unwarranted and unduly harsh. Appeal allowed. en-us Thu, 15 Feb 2024 00:00:00 +0530 Mon, 19 Feb 2024 07:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449725 CESTAT Kolkata held that interest under Section 28AA of the Customs Act cannot be levied on short-paid duty when the shortfall was not attributable to the importer's fault. The appellant promptly paid differential duty upon receiving the show cause notice without dispute. The court noted that duty was properly paid per the Customs EDI System at clearance time, with no willful misstatement or suppression. Following precedent from a similar case involving rate changes between assessment and entry, the tribunal ruled that where differential duty is paid timely upon notice and Section 47 requirements were met at clearance, interest levy is unwarranted and unduly harsh. Appeal allowed. Case-Laws Customs Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449725