https://www.taxtmi.com/caselaws?id=776233 The CESTAT allowed the appeal, holding that interest demand prior to 13.07.2006 under Section 28AB of the Customs Act, 1962, is unsustainable as the show-cause notice did not propose such interest, violating natural justice principles. Post 13.07.2006, no interest is payable since the appellant paid the differential duty before finalization of provisional assessment, resulting in no duty liability upon final assessment, consistent with SC and HC precedents. Consequently, no penalty could be imposed. The impugned order confirming interest and penalty demands was set aside. en-us Tue, 05 Aug 2025 00:00:00 +0530 Wed, 06 Aug 2025 10:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776233 The CESTAT allowed the appeal, holding that interest demand prior to 13.07.2006 under Section 28AB of the Customs Act, 1962, is unsustainable as the show-cause notice did not propose such interest, violating natural justice principles. Post 13.07.2006, no interest is payable since the appellant paid the differential duty before finalization of provisional assessment, resulting in no duty liability upon final assessment, consistent with SC and HC precedents. Consequently, no penalty could be imposed. The impugned order confirming interest and penalty demands was set aside. Case-Laws Customs Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776233