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        Customs

        Interest rate for delayed payment of duty — Notification No. 32/2000-Cus. (N.T.) superseded - 026/02 - Customs - Non Tariff

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        Interest rate for delayed customs duty fixed under section 28AA, superseding prior notification and establishing statutory interest obligation. Notification No. 26/2002-Customs (N. T.) fixes the rate of interest at fifteen per cent per annum for delayed payment of customs duty under section 28AA of the Customs Act, 1962, and expressly supersedes Notification No. 32/2000-Customs (N. T.).
                        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.

                              Interest rate for delayed customs duty fixed under section 28AA, superseding prior notification and establishing statutory interest obligation.

                              Notification No. 26/2002-Customs (N. T.) fixes the rate of interest at fifteen per cent per annum for delayed payment of customs duty under section 28AA of the Customs Act, 1962, and expressly supersedes Notification No. 32/2000-Customs (N. T.).


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