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1999 (8) TMI 896 - CEGAT, MUMBAIExtract: .......hority under the Customs Act, to demand interest. The policy provisions in fact do not indicate interest. Those provisions in any case are not a statutory authority empowering the Commissioner of Customs to demand interest. The demand to interest therefore is not substantiated. 14. emsp Appeal C/120/94-Bom is allowed in part, other appeals allowed.
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