2010 (2) TMI 1221

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..... l against the decision of the Commissioner (Appeals) wherein he has held that the respondents are liable to pay interest on the duty arrived at on the basis of finalization of provisional assessment prior to 13.07.06. On 13.07.06, Section 18(3) of Customs Act, 1962, provides that the recovery of interest on finalization of provisional assessment. He has relied upon the decision of the Tribunal i .....

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