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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Interest on delayed customs duty applies to reassessed liability from after original assessment until payment.</h1> Where provisional assessment denied EPCG benefits and later reassessment allowed them, interest is to be calculated on the reassessed duty amount for the period commencing two days after the original assessment date and continuing until the date of payment of duty.

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