https://www.taxtmi.com/circulars?id=5976 Where a Bill of Entry is assessed before the vessel's entry inward, the operative date for calculating the interest period under section 47 is the date on which assessment is completed upon submission of the Bill of Entry to the Customs House after entry inward has been granted to the vessel; the short payment period for interest is computed from that date of finalisation of assessment. en-us Mon, 09 May 1994 00:00:00 +0530 Mon, 29 Jun 2009 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5976 Where a Bill of Entry is assessed before the vessel's entry inward, the operative date for calculating the interest period under section 47 is the date on which assessment is completed upon submission of the Bill of Entry to the Customs House after entry inward has been granted to the vessel; the short payment period for interest is computed from that date of finalisation of assessment. Circulars Customs Mon, 09 May 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5976