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23. It is clear that on the facts of the present case the provisional assessment had been made in 1998 and the final 17 Page 18 JUDGMENT assessment only on 4.11.2004 by the Commissioner. Both these dates being prior to 13.7.2006, Shri Lakshmikumaran is right and no interest is chargeable under Section 18 of the Customs Act, for the period