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Cus - When there was no law for imposition of interest prior to 13.07.2006, there is no question of enforceability of levy thereof: CESTAT

By TIOL News Service

MUMBAI, MAY 04, 2017: THIS is an appeal filed by the importer.

Bench observes that Revenue is not in appeal while the appellant challenges that recovery of levy of interest on the demand arose on the quantum of goods not covered by the advance licence No. 0310311047 dated 06/01/2005. The cause of action arose when the ex-bond bills of entry were filed on 31/01/2005, 01/02/2005, 03/02/2005 and 09/02/2005.

Appellant submits that there is no provision in law for recovery of interest prior to 13/07/2006.

The Bench observed –

"3. When there was no law for imposition of interest there is no question of enforceability of the levy thereof. While reading the order and show cause notice it appears that the mis-declaration to the aforesaid extent of quantum of goods has been rewarded with a bonus by not imposing penalty . We request learned Chief Commissioner of Customs to look into this aspect of mis-declaration of description of goods and conduct of the appellant and issue appropriate guidance to the field to arrest willful mis-declarations."

The appeal was allowed.

The Registry was directed to send a copy of the order to the Chief Commissioner of Customs, Mumbai for necessary action at this end.

In passing : Taxation Laws (Amendment Act), 2006, section 18 of CA, 1962, Prompting a review…

(See 2017-TIOL-1483-CESTAT-MUM)


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