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Customs - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Whether an importer can be penalized for not having claimed ...


Importer Can't Be Penalized for Missing Exemption Claim; Refund Still Possible Under Notification No. 102/2007.

May 8, 2014

Case Laws     Customs     AT

Whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of importation by refusing to grant refund under Notification No. 102/2007 - Held no - AT

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