https://www.taxtmi.com/caselaws?id=800546 Interest on integrated goods and services tax levied on imports under the Customs Tariff Act requires an express charging provision. For imports made from October 2017 to March 2018, neither the Customs Tariff Act nor the Customs Act authorised interest on that levy. Collection of such interest without statutory authority was therefore impermissible, supporting the assessee's position. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800546 Interest on integrated goods and services tax levied on imports under the Customs Tariff Act requires an express charging provision. For imports made from October 2017 to March 2018, neither the Customs Tariff Act nor the Customs Act authorised interest on that levy. Collection of such interest without statutory authority was therefore impermissible, supporting the assessee's position. Case-Laws Customs Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800546