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Customs - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund - Period of limitation - Short shipment of goods which ...


Tribunal Rules on Refund Claims for Short-Shipped Goods: Strict Adherence to Central Excise/Customs Act Time Limits Required.

June 10, 2016

Case Laws     Customs     AT

Refund - Period of limitation - Short shipment of goods which has not been imported - this Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute - AT

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