No interest liability for 103-day late customs duty payment; Sections 47(2), 28AA, and 28AB not breached.

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....Interest liability on the differential duty of the customs which was paid after 103 days from the date due to be paid to the national exchequer - since there is no violation of Section 47(2) and the provisions of Section 28AA and Section 28AB are not invoked, there is no interest laibility - AT....