2026 (7) TMI 1683

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....n decided to be paid to the petitioner. 2. Learned advocate for the appellant submits that the learned Single Judge considered the order of payment to be an Original Order. The order dated February 9, 2026 sanctioning payment was merely in compliance with the direction passed by the Hon'ble Division Bench of this Court on 14th March, 2023 in CUSTA/22/2022, IA No. GA 2/2022. The sanction cannot be treated to be an adjudicating order appealable before the statutory appellate forum. 3. Prayer has been made to direct the authority to grant interest on account of delay on the part of the authority in making payment within the time limit specified by the Hon'ble Court. 4. On a perusal of the order dated February 9, 2026 passed by the Ass....

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....n the matter of Northern Plastics Ltd. Vs. Collector of Customs & Central Excise reported in (2000) 1 SCC 545 wherein the Hon'ble Court was pleased to direct the authority to return the amount with interest. 10. Reliance has also been placed on the judgment delivered by the Hon'ble Supreme Court in the matter of Dr. Poornima Advani & Anr. Vs. Government of NCT and Another reported in (2025) 7 SCC 269 wherein the concept of payment of compensation has been discussed. The Court was of the opinion that the respondents could not have denied the refund of amount along with interest. 11. Learned advocate representing the respondent submits that prayer for interest made by the appellant before the Hon'ble Division Bench of this Court was dis....

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....ory appellate forum as the same is an Order-in-Original cannot be accepted by the Court. 19. It appears that the said order is a mere sanction order of the tariff value passed in compliance with the direction passed by the Hon'ble Division Bench of this Court on March 14, 2023 in CUSTA 22 of 2022. The same cannot be treated to be an adjudication order appealable under the statute. 20. The appellant does not dispute the tariff value that has been sanctioned in respect of the seized articles on March 1, 2016. The appellant only prays for a direction upon the authority for grant of interest on account of delayed payment of the tariff value. 21. The appellant has drawn notice of the Court to the representation which was filed before th....