Home / 
Interest on Customs Duty: Provisional Assessment Not Final u/s 18(3) of Customs Act, Says Commissioner (Appeals.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Levy of interest on Customs duty levied before final assessment - Section 18(3) of the Customs Act - The legality of findings of the Commissioner (Appeals) that such provisional assessment was a deemed final assessment in view of dismissal of WRIT by the Hon'ble Delhi High Court is unsupported by any provision of law and apparently based on imagination/surmises. - AT....
TaxTMI
TaxTMI