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of <h1>Interest Rate for Delayed Customs Duty Set at 24% Annually Under Section 28AB of Customs Act, 1962</h1> This notification, dated March 1, 2000, issued by the Central Board of Excise and Customs, sets the interest rate for delayed payment of customs duty in special cases at 24% per annum. This rate is established under the authority of section 28AB of the Customs Act, 1962, and supersedes the previous notification No. 47/96-Customs (N.T.) from October 9, 1996. This notification was later superseded by Notification No. 33/2000-Customs (N.T.) on May 12, 2000.
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