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Customs - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Denial of “deemed export” benefit - Department having clarified ...


Court Rules Against Reopening Cases Based on 2011 Policy Clarification on "Deemed Export" Benefit Denial.

February 5, 2015

Case Laws     Customs     HC

Denial of “deemed export” benefit - Department having clarified and interpreted its policy for the first time in March 2011, it could not have relied upon such clarification to reopen the concluded cases or review them as attempted. - HC

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