2021 (4) TMI 850

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....bu, AC, Authorized Representative ORDER The appellant has come in appeal against the Order-in-Appeal C. Cus. II No. 357/2020 dated 12.02.2020, whereby the interest charged under Section 18(3) of the Customs Act has been upheld. 2.1 After hearing both sides, I do not see any dispute with regard to the facts. The Assistant Commissioner in the Order-in-Original dated 07.05.2019 has charged a....

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....sequent to the final assessment order [or re-assessment order] under sub-section (2), at the rate fixed by the Central Government under section [28AA] from the first day of the month in which the duty is provisionally assessed till the date of payment thereof.]" [underlined for emphasis] A reading of sub-section (3) supra makes it clear to me that any such interest could only be charge....