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of <h1>Interest Rate for Warehoused Goods Set at 15% Annually u/s 61(2)(ii) of Customs Act, 1962.</h1> Notification No. 18/2003-Cus. (N.T.), dated March 1, 2003, issued by the Central Board of Excise and Customs, supersedes Notification No. 10/2001-Cus. (N.T.). It sets the interest rate for warehoused goods at fifteen percent per annum under the authority of clause (ii) of sub-section (2) of section 61 of the Customs Act, 1962. This notification was later rescinded by Notification No. 98/2016, dated July 8, 2016.
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