Interest on Differential Duty Starts Month After Due Date for Cleared Goods, Even if Paid Before Assessment Finalized.

Demand of interest on differential duty - interest liability would commence from the month succeeding the day on which the duty was due and payable in relation to the goods cleared. - interest is leviable even where differential duty was paid prior to the finalisation of the assessment - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X