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of <h1>Govt Updates Interest Rate to 15% for Delayed Customs Duty Payments Under Section 28AB of Customs Act 1962</h1> The Central Government, exercising powers under section 28AB of the Customs Act, 1962, has issued Notification No. 27/2002-Customs (N.T.) dated 13th May 2002. This notification supersedes the previous Notification No. 33/2000-Customs (N.T.) dated 12th May 2000. It sets the interest rate at fifteen percent per annum for delayed payment of duty in special cases. This change is formalized by the Ministry of Finance, Department of Revenue, and is documented under the authority of the Under Secretary to the Government of India.
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