High Court Rules Interest Demand on Differential Duty Unsustainable Without Aligning with Show Cause Notice and Statutory Provisions.

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....Demand of interest of differential duty - the recovery is made u/s 28 of the Customs Act without reference to section 18(3) - The order which is not in consonance with the show cause notice issued to the petitioner as well as the relevant statutory provisions, cannot be sustained. - HC....