2006 (11) TMI 431

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....ena, SDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - This is an application under Section 129E of the Customs Act, 1962 for waiver of pre-deposit amount of interest. On the confirmed duty amounting to Rs. 13,16,216/- which has been short paid for non fulfilling of export obligation under the provisions of Notification No. 31/97-Customs dated 1-4-97. 2. The applica....

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....n held that when there is contractual liability the Settlement Commission has rightly not entertained the application of the Appellant and remitted back to the Dy. Commissioner for adjudication. Meanwhile, the Dy. Commissioner of Customs, ICD Sachin passed. Order-in-Original dated 8-12-2005 confirming the duty and ordering recovery of interest under Section 28AB of the Act. The Ld. Commissioner (A....

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.... of time bar cannot be raised under Section 28 of the Customs Act. Lastly, it is contended that if an obligation lie on the party to pay interest under contractual obligation, the authorities below have no jurisdiction to adjudicate the case but only civil suit would lie. 5. Having considered the aforesaid contentions and further having regard to the factum of payment of entire duty amount....