Section 2. In section 27 of the Customs Act, 1962 (hereinafter referred to as the principal Act),

2. In section 27 of the Customs Act, 1962 (hereinafter referred to as the principal Act),— (i) in sub-section (1), for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted; (ii) in sub-section (2), except in clauses (d) and (e) of the first proviso, for the word "duty", wherever it occurs, the words "duty and interest, if any, paid on such duty" shall be substituted.