Customs Act | Interest U/S 28AA Is Automatic When There Is A Default Or Delay In Payment Of Duty: Bombay High Court

The Supreme Court held that an exporter who has not paid the full demanded tax cannot insist on the de-sealing or release of their premises. The court ruled that compliance with tax demands is a prerequisite for seeking relief from the authorities. The judgment was delivered in a case where the exporter sought the release of their sealed premises without paying the full tax amount. The court emphasized the importance of adhering to tax laws and fulfilling tax obligations before seeking any relief. This ruling reinforces the principle that taxpayers must comply with legal requirements to avail themselves of legal remedies.