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Commissioner of Customs Vijayawada Versus Ruchi Soya Industries Limited

Interest liability on the differential duty of the customs which was paid after 103 days from the date due to be paid to the national exchequer - violation of Section 47(2) or not - Respondents are arguing that under the provisions of Section 28AA of Customs Act they have the time of three months to make the payment of differential duty and the liability of interest can accrue only after the expiry of said three months prescribed in Section 28AA of the Customs Act and the department s demand for....... + More


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