2021 (12) TMI 195

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....ive for the Respondent ORDER Demand for payment of interest on Customs duty levied before final assessment and its confirmation by the Commissioner (Appeals) is assailed in this appeal. 2. Fact of the case, in brief, is that during pendency of dispute before the Hon'ble Delhi High Court in Writ Petition No. 3649/2014 filed by an Association in which appellant is a member, concerning applica....

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....terest which is being assailed by appellant in this appeal. 3. I have heard submissions from both the sides. Learned Counsel Mr. Srinidhi Ganeshan for the appellant submits that without final assessment made under Section 18(3) of the Customs Act, no interest is payable and placing reliance on the judgment of Hon'ble Bombay High Court passed in the case of CEAT Ltd. Vs. Commissioner of Centra....

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....e through the case record and noticed that nowhere in the appeal memo or in the annexed documents, the date of provisional assessment and date of release of imported goods are reflected and both parties failed to place any provision of law that dictates that interest is payable from the date of import vis-à-vis assessment till the date of release of goods. Further, except Section 18(3) of t....