https://www.taxtmi.com/caselaws?id=186814 Interest was treated as not recoverable on duty arising from finalization of provisional assessment for the period before 13.07.2006, because earlier Tribunal decisions had already held that no interest was payable on such duty. The later insertion of Section 18(3) of the Customs Act, 1962 was noted as operating only from 13.07.2006, so it did not govern the earlier period. The appeal was therefore rejected. en-us Mon, 01 Feb 2010 00:00:00 +0530 Sat, 01 Oct 2016 14:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186814 Interest was treated as not recoverable on duty arising from finalization of provisional assessment for the period before 13.07.2006, because earlier Tribunal decisions had already held that no interest was payable on such duty. The later insertion of Section 18(3) of the Customs Act, 1962 was noted as operating only from 13.07.2006, so it did not govern the earlier period. The appeal was therefore rejected. Case-Laws Customs Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186814