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2004 (3) TMI 677 - COMMISSIONER OF CUSTOMS (APPEALS), AHMEDABADExtract: .......pellant, therefore, will be liable to pay interest after final assessment of the Bill of Entry as per provisions of Section 47 of the Customs Act, 1962. ORDER 26. emsp The appeal is rejected. The appellant, therefore, will be liable to pay interest after final assessment of the Bill of Entry as per provisions of Section 47 of the Customs Act, 1962.
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