[Cites 2, Cited by 0]
Calcutta High Court
Commissioner Of Customs Port Kolkata vs M/S Titagarh Wagons Limited on 13 January, 2026
Author: Rajarshi Bharadwaj
Bench: Rajarshi Bharadwaj
1
OD - 2
IN THE HIGH COURT AT CALCUTTA
Special Jurisdiction [Customs]
ORIGINAL SIDE
CUSTA/85/2024
IA NO: GA/2/2024
COMMISSIONER OF CUSTOMS PORT KOLKATA
VS
M/S TITAGARH WAGONS LIMITED
BEFORE :
THE HON'BLE JUSTICE RAJARSHI BHARADWAJ
And
THE HON'BLE JUSTICE UDAY KUMAR
Date : 13th January, 2026
Appearance :
Mr. Kaushik Dey, Adv.
Mr. Tapan Bhanja, Adv.
...for appellant.
Mr. Somak Basu, Adv.
Mr. Swagato Kabiraj, Adv.
...for respondent.
The Court : Learned counsel appearing for the appellant relies on the substantial
questions of law which are as follows :
"a) Whether in the facts and circumstances of the case interest on delayed payment of
duty is recoverable under section 28 of the Customs Act, 1962?
b) Whether the revenue was justified in invoking section 28AA of the Customs Act,
1962 to recover the interest for delayed payment of differential customs duty
without challenging the self assessment?
c) Whether in the facts and circumstances of the instant case the Learned Tribunal
has committed gross error in setting aside the demand of interest under 28AA of
the Customs Act, 1962?"
Learned counsel appearing for the respondent/assessee submits that as the
amount involved in this case is below the prescribed limit as referred to in Instruction
dated 2.11.2023, this appeal should not be admitted.
We admit this appeal after considering the judgment of our High Court in
CEXA/27/2021 (Commissioner of Central Excise, Bolpur Vs. M/s. Sarva Mangalam
Gajanan Steel Private Limited). The substantial questions of law, as framed by this
Court, are as follows :
"a) Whether in the facts and circumstances of the case interest on delayed payment of
duty is recoverable under section 28 of the Customs Act, 1962?
b) Whether the revenue was justified in invoking section 28AA of the Customs Act,
1962 to recover the interest for delayed payment of differential customs duty
without challenging the self assessment?
c) Whether in the facts and circumstances of the instant case the Learned Tribunal
has committed gross error in setting aside the demand of interest under 28AA of
the Customs Act, 1962?"
However, the question of maintainability of this appeal is left open to be heard at
the time of final hearing.
The appellant is directed to file requisite number of informal paper books
prepared out of court enclosing therein all relevant papers and documents used before
the learned trial court within 3 (three) weeks from date by serving copies thereof to the
learned Advocate for the respondent.
Settlement of index and all other formalities are dispensed with.
Since learned advocate for the respondent is represented, service of notice of
appeal upon them stands dispensed with.
List this appeal after 3 (three) weeks.
IA NO: GA/2/2024 also stands disposed of.
(RAJARSHI BHARADWAJ, J.)
(UDAY KUMAR, J.)
sd/
