https://www.taxtmi.com/caselaws?id=795797 A sanction order implementing an earlier judicial direction for payment of the tariff value of perished seized goods, without deciding any dispute or the pending interest claim, does not constitute an appealable adjudication order under the customs appellate mechanism. Acceptance of the sanctioned tariff value does not extinguish an expressly raised claim for interest on delayed payment. Where that claim remains unadjudicated and available remedies have been preserved, the competent customs authority must issue a reasoned determination on the representation in accordance with law within the stipulated period. en-us Thu, 02 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795797 A sanction order implementing an earlier judicial direction for payment of the tariff value of perished seized goods, without deciding any dispute or the pending interest claim, does not constitute an appealable adjudication order under the customs appellate mechanism. Acceptance of the sanctioned tariff value does not extinguish an expressly raised claim for interest on delayed payment. Where that claim remains unadjudicated and available remedies have been preserved, the competent customs authority must issue a reasoned determination on the representation in accordance with law within the stipulated period. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795797