Held that the assessee having submitted that given an opportunity, the assessee was in a position to produce the copy of the resolution of the board of directors approving the treatment of the chairman of the company in the U. S. A. and also file a copy of the return of the chairman declaring such amount as perquisites, in the interest of justice, the issue was to be restored to the Assessing Officer with a direction to grant an opportunity to the assessee to file the requisite details to his satisfaction and decide the issue as per fact and law.  Held that  there was no infirmity in the order of the Commissioner (Appeals) allowing the payment of interest on customs duty as directed by the Supreme Court holding that the interest paid on customs duty was allowable as revenue expenditure and was not in contravention of Explanation 1 to section 37(1) of the Act  The Tribunal also held that   there was no infirmity in the order of the Commissioner (Appeals) disallowing the delayed payment of contributions to the provident fund. (AY.2017-18)