TMI BlogWhether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of...Whether the provisions of sections 113(d) and 114 of the Customs Act, 1962 are invocable in the case of export under Duty Entitlement Pass Book (DEPB) scheme or not - Customs officers are empowered to invoke section 113(d) and 114 of Customs Act, 1962 in cases relating to export under claim for DEPB - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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