Interest Demand Challenge Rejected as Barred by Constructive Res Judicata: SC

M.J. Exporters Pvt. Ltd. Vs Union of India & Ors. (Supreme Court of India) Supreme Court dismissed the appeal, holding that the challenge to the interest demand was barred after withdrawal of the earlier writ petition. The appellant challenged the Bombay High Court’s order dated 28.03.2006, which had rejected its challenge to the demand of interest on belated payment of customs duty while granting only partial relief by directing recalculation of the interest. The dispute originated from a show cause notice dated 06.04.1993 issued under the proviso to Section 28(1) of the Customs Act...