Tribunal Appeal Dismissal Raises Natural Justice Concerns; Liability for Interest on Delayed Duty Payments Needs Further Review.

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....Dismissal of appeal - non grant of adjournment by the tribunal - principle of natural justice - the question as to whether there is any liability to pay interest for the period of delayed payment of duty, has not been discussed in detail, more particularly, with regard to the facts in issue - matter remanded back - HC....