Interest on differential duty upon finalization of ...

Interest on Differential Duty Starts from Assessment Month, Not Order Date, Aligning with Legislative Intent.

April 22, 2021

Case Laws Customs AT

Interest on differential duty upon finalization of order-in-original - When the statute itself prescribes both the starting point and the ending point, to say that it shall be from the first day of the month in which the duty is provisionally assessed till the date of payment thereof, to read the same as “on the date of order” is beyond the legislative intent. - AT

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Interest on differential duty upon finalization of ...

Interest on Differential Duty Starts from Assessment Month, Not Order Date, Aligning with Legislative Intent.

April 22, 2021

Case Laws Customs AT

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