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    <title>1997 (3) TMI 122 - SC Order</title>
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    <description>Interest on the duty amount up to 18 October 1994 was reduced to 12% per annum because the legal position remained uncertain until the controlling decision in Kasinka Trading. For the subsequent period, the 17.5% per annum rate directed by the High Court was upheld. The result was a split-rate treatment based on the date on which the law became settled, with the lower equitable rate applying only for the period of uncertainty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=44942</link>
      <description>Interest on the duty amount up to 18 October 1994 was reduced to 12% per annum because the legal position remained uncertain until the controlling decision in Kasinka Trading. For the subsequent period, the 17.5% per annum rate directed by the High Court was upheld. The result was a split-rate treatment based on the date on which the law became settled, with the lower equitable rate applying only for the period of uncertainty.</description>
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