2025-VIL-73-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Interest, Delayed payment of SAD - Demand of interest and imposition of penalties for delayed payment of SAD - Whether the demand for interest under Section 28AA of the Customs Act, 1962 on the duty demand is sustainable – HELD – The Section 3(12) of the Customs Tariff Act, 1975 makes the provisions of the Customs Act, 1962 including those relating to interest applicable to the levy of additional duty under Section 3 of the Customs Tariff Act. Therefore, the demand for interest on the delayed payment of additional duty is sustainable - the appellant-importer is liable to pay interest for the delay in payment of SAD - the goods imported by the appellant-importer are not liable for confiscation, penalty imposed on the appellant and CHA is set aside - the dropping of the proceedings against the five officers of the company is upheld – the appeals are disposed of Issue 2: Whether the penalties imposed on the appellant-importer under Sections 114A and 114AA of the Customs Act, 1962 are sustainable – HELD - The issue was interpretational in nature and the appellant-importer was under the bona fide belief that the exemption was available. Further, the Bills of Entry were cleared by the Customs authorities without raising any query. In the absence of any wilful misstatement or suppression of facts, the penalties imposed under Sections 114A and 114AA are not sustainable. Issue 3: Whether the goods imported are liable for confiscation – HELD - Since the goods were cleared after obtaining due permission from the Customs authorities and there was no wilful, intentional and deliberate non-payment of additional duty, the goods imported are not liable for confiscation.
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