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2009 (5) TMI 690 - AT - CustomsLiability of Interest - duty short paid confirmed under Section 18(2) of Customs Act, 1962 - finalisation of Provisional assessment - Held that:- The period involved is prior to 13-7-2006, the date on which the Sub-Section (3) was inserted in Section 18 of the Customs Act, 1962. Therefore the provisions of Sections 18(3) of the Customs Act, 1962 are not applicable in the present case - demand of interest not sustainable - appeal allowed - decided in favor of appellant.
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