Levy of interest on delayed payment of duty - relevant date under Section 47 (2) of the Customs Act, 1962

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....ate under section 47(2) of the customs Act -reg. - I am directed to invite your attention on the subject mentioned above and to state that a case was referred to for clarification on certain doubts regarding levy of interest for delayed payment of duty under Section 47(2) of the Customs Act, 1962 where the bill of entry for certain imports was assessed provisionally denying the benefits of EPCG ....