https://www.taxtmi.com/caselaws?id=201688 Interest on re-assessed customs duty was not payable where the enhanced assessable value and balance differential duty had already been determined, but the original Bill of Entry was produced for reassessment only later and the balance duty was paid within five days. Applying Section 47(2) of the Customs Act, the delay was not attributable so as to fasten interest liability on the importer, and the order setting aside interest was upheld. en-us Mon, 30 Aug 2010 00:00:00 +0530 Fri, 28 Jan 2011 23:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201688 Interest on re-assessed customs duty was not payable where the enhanced assessable value and balance differential duty had already been determined, but the original Bill of Entry was produced for reassessment only later and the balance duty was paid within five days. Applying Section 47(2) of the Customs Act, the delay was not attributable so as to fasten interest liability on the importer, and the order setting aside interest was upheld. Case-Laws Customs Mon, 30 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201688