2002 (2) TMI 889 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata directed the Commissioner of Customs to pay interest to the appellant as per Section 75A and Section 27A of the Customs Act, 1962, at a rate of 15% per annum in accordance with Notification No. 32/95-Cus. (N.T.), dt. 26-5-95. The Commissioner was instructed to quantify the interest amount based on the mentioned provisions.