Regarding voluntary payment of duty before final assessment.

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..... hief Commissioners / Commissioners of Customs / Customs (Prev.), All Chief Commissioners / Commissioner of Customs Central Excise, All Directors General under CBEC. Sir / Madam, Subject: Voluntary payment of duty before final assessment-regarding. ***** A reference has been received seeking a clarification whether an importer or exporter can be allow .....

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..... he bond and the amount of security of surety furnished at the time of provisional assessment shall remain unchanged; and (c) No refund of duty will be granted till the assessment is finalised. 3. Wherever the importer or exporter pays any amount of duty before finalisation of assessment, he shall not incur interest on the amount of duty so paid for the period from the date of suc .....

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