Levy of interest on Customs duty levied before final assessment ...

Case Laws Customs

December 6, 2021

Levy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - The legality of findings of the Commissioner (Appeals) that such provisional assessment was a deemed final assessment in view of dismissal of WRIT by the Hon'ble Delhi High Court is unsupported by any provision of law and apparently based on imagination/surmises. - AT

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Levy of interest on Customs duty levied before final assessment ...

Case Laws Customs

December 6, 2021

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