B.V. Jewels vs Union Of India Through The Secretary And ...
Judges (2)
Counsel (5)
Case Significance
B.V. Jewels vs Union Of India Through The Secretary And ... is a Bombay High Court decision dated November 14, 2024 (citation: ik-199759126). A jewellery unit in SEEPZ SEZ challenged demands for customs duty interest under Section 28AA of the Customs Act, arguing the interest demand was made more than 10 years after the original order. The Court held that interest under Section 28AA is automatic upon default or delay in payment of duty and need not be separately demanded in the original order, and that the demand was raised within three months of non-payment. The petition was dismissed, finding no merit in the challenge. The bench comprised Justices Jitendra Jain and M.S. Sonak. The judgment was delivered by Justice Jitendra Jain. Counsel appearing: Aspi Chinoy (counsel for petitioner), Ayushi Agrawal (counsel for petitioner), Chirag Shetty (counsel for petitioner), Ruju Thakker (counsel for respondent).
Summary
A jewellery unit in SEEPZ SEZ challenged demands for customs duty interest under Section 28AA of the Customs Act, arguing the interest demand was made more than 10 years after the original order. The Court held that interest under Section 28AA is automatic upon default or delay in payment of duty and need not be separately demanded in the original order, and that the demand was raised within three months of non-payment. The petition was dismissed, finding no merit in the challenge.
What was the outcome of B.V. Jewels vs Union Of India Through The Secretary And ...?
A jewellery unit in SEEPZ SEZ challenged demands for customs duty interest under Section 28AA of the Customs Act, arguing the interest demand was made more than 10 years after the original order. The ...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-199759126)