Customs Department Directed to Pay Interest on Pre-Deposit Against Penalty

Paresh Daxini Vs Commissioner of Customs-Mumbai Import-I. (CESTAT Mumbai)

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, delivered a ruling in the case of Paresh Daxini Vs Commissioner of Customs-Mumbai Import-I, addressing the narrow issue of whether a successful appellant is entitled to interest on the pre-deposit amount refunded by the Customs Department.

Factual Background

The appellant, Paresh Daxini, was penalized by the Adjudicating Authority in in connection with an alleged violation

Please become a Premium member. If you are already a Premium member, login here to access the full content.