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Customs - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Denial of refund claim - unit FOB value of the subject goods was ...


Refund Denied Due to Incorrect Unit FOB Value; Claim Premature as Provisional Assessment Not Finalized.

May 2, 2015

Case Laws     Customs     AT

Denial of refund claim - unit FOB value of the subject goods was mentioned as USD 16. 00 per piece as against the FOB price of USD 0.01 per piece - considering the fact of provisional assessment is not yet finalized, the appellant's claim for refund is premature - AT

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