Insertion of new section 129EE - Interest on delayed refund of amount deposited under the proviso to section 129E. - Customs Act

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..... 68. After section 129E of the Customs Act, the following section shall be inserted, namely:— "129EE. Where an amount deposited by the appellant in pursuance of an order passed by the Commissioner .....

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..... stayed by a superior court or tribunal, there shall be paid to the appellant interest at the rate specified in section 27A after the expiry of three months from the date of communication of the order .....

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