Interest liability on the differential duty of the customs which ...
No interest liability for 103-day late customs duty payment; Sections 47(2), 28AA, and 28AB not breached.
July 2, 2016
Case Laws Customs AT
Interest liability on the differential duty of the customs which was paid after 103 days from the date due to be paid to the national exchequer - since there is no violation of Section 47(2) and the provisions of Section 28AA and Section 28AB are not invoked, there is no interest laibility - AT
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