2004 (11) TMI 190

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.... - In this appeal, the challenge has been made by the Revenue to the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original raising demand of interest from the respondents on the alleged delayed payment of the duty. 2. The facts are not much in dispute. The respondents presented three Bills of Entries for clearance of their imported consignments. Two B....

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....is very ground and referred to TR-6 challans showing the payment of duty in respect of the above said Bill of Entries, and presentation of the same after the delay of five days, seven days and ten days respectively. Therefore, the demand of interest has been rightly raised by the Revenue. But, we are unable to subscribe to this contention of the learned SDR. Section 47(2) of the Customs Act only s....

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....of the payment, especially when Section 47(2) of the Customs Act, does not state so. The Section only mandates, as observed above, that payments shall be made by the importer within two days from the date of return of the Bill of Entry after assessment to him. The payments as observed above, were made by the respondents within two days by presenting the Demand Draft to the bank. 4. Apart from t....