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of <h1>Interest Rate for Delayed Customs Duty Set at 18% Per Annum u/s 28AA, Effective April 1, 2011.</h1> The Central Government, exercising powers under section 28AA of the Customs Act, 1962, has fixed the interest rate at 18% per annum for delayed payment of customs duty. This notification, identified as No. 17/2011-Customs (N.T.), supersedes the previous notification No. 26/2002-Customs (N.T.) and comes into effect on April 1, 2011. This measure was later superseded by Notification No. 33/2016, effective from April 1, 2016.
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