https://www.taxtmi.com/caselaws?id=769186 CESTAT New Delhi held that IGST on imported goods is distinct from additional duty of customs, being levied under different constitutional provisions and statutory frameworks. When IGST payment is delayed, interest must be calculated per Section 50 of CGST Act, not Section 28AB of Customs Act as applied by the Commissioner. The tribunal distinguished IGST from additional customs duty, noting different crediting mechanisms and constitutional bases. The matter was remanded to the Commissioner to recalculate interest using correct CGST provisions. Appeal allowed by way of remand. en-us Thu, 17 Apr 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769186 CESTAT New Delhi held that IGST on imported goods is distinct from additional duty of customs, being levied under different constitutional provisions and statutory frameworks. When IGST payment is delayed, interest must be calculated per Section 50 of CGST Act, not Section 28AB of Customs Act as applied by the Commissioner. The tribunal distinguished IGST from additional customs duty, noting different crediting mechanisms and constitutional bases. The matter was remanded to the Commissioner to recalculate interest using correct CGST provisions. Appeal allowed by way of remand. Case-Laws Customs Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769186