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<h1>Interest on delayed customs duty applies irrespective of judicial directions; government fixes the rate and interest accrues until payment.</h1> Section 28AA requires payment of interest on delayed customs duty in addition to the duty itself, irrespective of judicial orders, with the Central Government specifying the applicable rate; interest is calculated from the first day of the month after the duty was due or from the date of any erroneous refund until payment. An exemption applies where duty arises from a Board order under section 151A and the full duty is voluntarily paid within the prescribed short period without reserving the right to appeal.
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