https://www.taxtmi.com/caselaws?id=780849 HC directed payment of interest on excess customs duty retained by the department after an unexplained, inordinate delay in adjudication. The court held the Tribunal may award compensatory interest where authorities unreasonably delay finalization despite CBIC instructions, balancing substance over technical objections. The Tribunal's power to impose interest was upheld and applying the Notification fixing interest under s.27A at 6% p.a. was accepted. Tax appeal disposed of, with interest awarded on the refunded amount. en-us Mon, 27 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780849 HC directed payment of interest on excess customs duty retained by the department after an unexplained, inordinate delay in adjudication. The court held the Tribunal may award compensatory interest where authorities unreasonably delay finalization despite CBIC instructions, balancing substance over technical objections. The Tribunal's power to impose interest was upheld and applying the Notification fixing interest under s.27A at 6% p.a. was accepted. Tax appeal disposed of, with interest awarded on the refunded amount. Case-Laws Customs Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780849