https://www.taxtmi.com/caselaws?id=760246 Karnataka HC dismissed revenue's appeal regarding interest charges on provisional assessments finalized before 2006 under Section 130 of Customs Act, 1962. Court held no substantial question of law arose, following Gujarat HC precedent in Commissioner of Custom v. Goyal Traders that statutory provisions cannot be applied retrospectively to pre-2006 provisional assessments without specific indication. Court clarified Section 28 provides only procedural aspects for duty recovery, not substantive levy provisions, with actual charges arising under Section 18(3) of the Act. en-us Mon, 09 Sep 2024 00:00:00 +0530 Fri, 18 Oct 2024 09:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760246 Karnataka HC dismissed revenue's appeal regarding interest charges on provisional assessments finalized before 2006 under Section 130 of Customs Act, 1962. Court held no substantial question of law arose, following Gujarat HC precedent in Commissioner of Custom v. Goyal Traders that statutory provisions cannot be applied retrospectively to pre-2006 provisional assessments without specific indication. Court clarified Section 28 provides only procedural aspects for duty recovery, not substantive levy provisions, with actual charges arising under Section 18(3) of the Act. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760246