TaxTMI 
TaxTMI 
2020 (2) TMI 1169
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....ner by the Customs Excise Service Tax Appellate Tribunal vide its Final Order No.40071/2016 dated 13.01.2016. The operative portion of the said order reads as under:- i. When the report has been called from the Commissionerate as per the direction of the bench on 16.04.2015, the Commissioner has replied by the letter dated 11.06.2015 stated categorically that proportionate sale price of the consignment attributable to the appellant is Rs. 14,21,384/- and that was realised by Revenue. Deducting the duty element, appellant is entitled to get an amount of Rs. 10,72,624/-. The manner the Commissioner has made a working, that shows that he has carried out the direction of the Tribunal in letter and spirit and applied his mind. When the ....
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....t a duty within the meaning of Section 27 of the Customs Act, 1962 and therefore, there is no basis on which the petitioner can claim the interest on belated payment. 5. On the other hand, the learned counsel for the petitioner relied on the decision of the Hon'ble Supreme Court in Fargo Marine Co. Ltd. Vs. Commissioner of Customs (Sea Port), Chennai, 2014 (304) E.L.T.642 (S.C). 6. The learned counsel for the respondents on the other hand has relied on the following two decisions:- i.Cosmo Tours & Travels & Ors. Vs. Union of India & Ors., 2010 (4) AD (Delhi) 565.; ii. Hongkong & Shanghai Banking Corporation Limited Vs. Union of India, order dated 02.05.2011 passed by the Calcutta High Court in W.P.No.388 of 2003.....
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....to the payment of any amount due from the owner of the goods to the Central Government under the provisions of this Act or any other law relating to customs, and the balance, if any, shall be paid to the owner of the goods." Provided that where it is not possible to pay the balance of sale proceeds, if any, to the owner of the goods within a period of six months from the date of the sale of such goods or such further period as the Principal Commissioner of Customs Commissioner of Customs may allow, such balance of sale proceeds shall be paid to the Central Government. 10. The above Section prescribes on the manner in which the proceeds of the sale of the confiscated goods has to be appropriated and adjusted. After adjustment ....
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....est to the petitioner and if so at what rate? 14. The necessity for filing a suit under Section 9 of the Civil Procedure Code would arise only where there are disputed questions of fact that needs to be established after trial. Such exercise would result in waste of time. The department will also have to be spare its official to appear in Court. Therefore, there is no point in relegating the petitioner to approach a civil Court for getting interest on such delayed payment and deny the relief. As there are no disputes in the facts and circumstances of the present case I am inclined to take up the case and pass order. 15. Bonafide importers and persons who are entitled to relief under the provisions of the Customs Act, 1962 suffer if....
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.... even after Section 150 of the Customs Act, 1962 was amended in 2011. They have made the petitioner run from pillar to post. In the process, the petitioner has been put in a tiresome litigation for over a period of two decades to recover the amounts which has been wrongly withheld by the respondents. 19. Since the respondents failed to act fairly, I am inclined to award the interest to the petitioner on account of the delay. By paying just interest to the petitioner, the respondents would not be paying any amount out of their pocket. Indeed they would be paying interest on the amount, which was wrongly retained in their accounts and earned bank interest which would have legitimately accrued to the petitioner. If the amount was paid to....