Case Law Details
Case Name : A. R. Sulphonates Private Limited Vs Union of India (Bombay High Court)
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All High Courts Bombay High Court
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A. R. Sulphonates Private Limited Vs Union of India (Bombay High Court)
Bombay High Court held that demand of interest, penalty and redemption fine from importer in lieu of payment of IGST leviable u/s. 3(7) of the Customs Tariff Act not justified since offences and penalties has been introduced in section 3(12) of Customs Tariff Act effective only from 16th August, 2024.
Facts- The present Petition is filed challenging the Order dated 1st August, 2024 passed by Respondent No.2 to the extent it seeks to demand interest, penalty and redemption fine
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