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    <title>Interest rate for delayed payment of duty fixed at 20%</title>
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    <description>Fixes the rate of interest payable on delayed payment of customs duty at twenty per cent per annum under the statutory power conferred by section 28AA of the Customs Act, 1962; the Central Board of Excise and Customs prescribes that interest rate for the purposes of that section as a uniform statutory charge on delayed duty payments.</description>
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