https://www.taxtmi.com/caselaws?id=53577 The Tribunal upheld the Commissioner (Appeals) decision to dismiss the demand for interest on delayed duty payment, citing compliance by the respondents with the Customs Act's payment requirements within the specified period using Demand Drafts. The Tribunal referenced a previous ruling establishing the validity of duty payment by cheque, rejecting the Revenue's argument and emphasizing legal precedents. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the order-in-appeal overturning the demand for interest. en-us Tue, 30 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 10:49:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53577 The Tribunal upheld the Commissioner (Appeals) decision to dismiss the demand for interest on delayed duty payment, citing compliance by the respondents with the Customs Act's payment requirements within the specified period using Demand Drafts. The Tribunal referenced a previous ruling establishing the validity of duty payment by cheque, rejecting the Revenue's argument and emphasizing legal precedents. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the order-in-appeal overturning the demand for interest. Case-Laws Customs Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53577