Refund Authority Can Correct Importer Errors u/s 154 of Customs Act, 1962; Clerical Mistakes Addressed Suo Motu.

Interpretation of statute - Power of refund authority to rectify error committed by the importer - Section 154 of the Customs Act, 1962 - clerical error or arithmetical error could be rectified suo motu u/s 154 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X