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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Collection of amount under threat without any authority of law - ...


Court Orders Refund of Amount Collected Without Legal Authority Unless Show Cause Notice Issued Within Six Weeks.

October 24, 2015

Case Laws     Customs     HC

Collection of amount under threat without any authority of law - No demand for duty made even after lapse of two years - Amount to be refunded within 6 weeks; in case SCN issued within 6 weeks, amount need not be refunded - HC

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