Insertion of new section 28AA

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Full Text of the Document

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....pay such duty within three months from the date of such determination, he shall pay, in addition to the duty, interest at such rate not below ten percent. and not exceeding thirty per cent. per annum, as is for the time being fixed by the Board, on such duty from the date immediately after the expiry of the said period of three months till the date of payment of such duty: Provided that where a ....