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of <h1>Interest Rate on Delayed Customs Duty Payments Revised: Section 28AB Now Allows 18-36% Per Annum Range</h1> Section 28AB of the Customs Act has been amended to change the interest rate on delayed customs duty payments. The previous rate range of not below ten percent and not exceeding thirty percent per annum has been revised to a range of not below eighteen percent and not exceeding thirty-six percent per annum. This adjustment allows the Central Government to fix the rate within this new range through a notification in the Official Gazette.
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