Date of payment of duty clarified for payments under clause (a) of section 18A(3) in Customs Act. The amendment inserts clause (ba) into Explanation 1 of section 28 providing that where duty is paid under clause (a) of sub section (3) of section 18A, ... Summary
Date of payment of duty clarified for payments under clause (a) of section 18A(3) in Customs Act.
The amendment inserts clause (ba) into Explanation 1 of section 28 providing that where duty is paid under clause (a) of sub section (3) of section 18A, the date of payment of duty or interest is the relevant date for the purposes of that Explanation.
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