2017 (4) TMI 735

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..... ainst OIA No.121/Commr(A)/JMN/2009,  dt.29.10.2009, passed by Commissioner of Customs, (Appeals), Jamnagar. 3.  Briefly stated the facts of the case are that the Appellants had imported Crude Petroleum Oil and filed five In-to bond Bills of Entry which were provisionally assessed.  Thereafter, the Appellants filed five Ex-bond Bills of Entry, for home consumption, which were provis .....

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..... 18 of Customs Act, 1962 reads as under:- Kites Industries India Ltd "(3) The importer or exporter shall be liable to pay interest, on any amount payable to the Central Government, consequent to the final assessment order under sub-section (2), at the rate fixed by the Central Government under Section 28AB from the first day of the month in which the duty is provisionally assessed till the date of .....

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