2004 (11) TMI 417

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....ant. Shri Akhilesh Sharma, General Manager, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal, the challenge has been made by the Revenue to the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original raising demand of interest from the respondents on the alleged delayed payment of the duty. 2. The facts are not mu....

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....o pay the duty within the stipulated period, they are liable to pay the interest. The learned SDR has also reiterated this very ground and referred to TR-6 challans showing the payment of duty in respect of the above said Bill of Entries, and presentation of the same after the delay of five days, seven days and ten days respectively. Therefore, the demand of interest has been rightly raised by the....

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....on of the TR-6 challans by the respondents to the Customs Authorities at later dates could not be taken to be the dates of the payment, especially when Section 47(2) of the Customs Act, does not state so. The Section only mandates, as observed above, that payments shall be made by the importer within two days from the date of return of the Bill of Entry after assessment to him. The payments as obs....