Regarding voluntary payment of duty before final assessment.

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....ms (Prev.), All Chief Commissioners / Commissioner of Customs & Central Excise, All Directors General under CBEC. Sir / Madam, Subject: Voluntary payment of duty before final assessment-regarding. ***** A reference has been received seeking a clarification whether an importer or exporter can be allowed to pay customs duties voluntarily in the period intervening provisional assessment and fi....

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....d (c) No refund of duty will be granted till the assessment is finalised. 3. Wherever the importer or exporter pays any amount of duty before finalisation of assessment, he shall not incur interest on the amount of duty so paid for the period from the date of such payment till the finalization of assessment. Consequent to final assessment, the interest due will be calculated from the first day o....