2. To recapitulate the facts of the case- the appellant, engaged in the business of paper manufacture, had in the year 1997–98 imported certain goods under the project import regulations for purpose of capacity extension and setting up new lines for manufacture of coated and uncoated paperboards. The said goods were imported vide seven Bills of Entry and duty concession as admissible for project imports at the time of ex bond availed. The said assessment was undertaken on provisional basis and requisite formalities in law discharged. Subsequently, during 2011–12 upon a query from the department about the status of the matter, the appellant informed that due to adverse market conditions and changes of technology, the said project could not be commissioned. The imported goods, lying as such, were therefore, reclassified under appropriate headings of CTH, 8441/8208 and 8413 and 8537(spares) (earlier classification of imported goods being under 9801 as project imports). It is not in dispute that the duty as liable on the imported goods subsequent to the final assessment has been duly paid by the appellant and a differential duty amount of Rs. 92,83,716/- was paid in pursuance of the order in original, passed by the learned Deputy Commissioner of Customs, Group 6 Arrear Cell vide orders dated 24 March 2014. Vide the instant order in appeal under challenge, the appellant in their appeal have agitated the direction to pay interest and that too on the entire duty amount leviable on the said goods.
