Refund - BCD - import from Japan - duty was paid at the time of ...
Refund Allowed for Basic Customs Duty on Japan Imports; Certificate of Origin Verified as Authentic.
March 17, 2017
Case Laws Customs AT
Refund - BCD - import from Japan - duty was paid at the time of import but refund claimed subsequently after obtaining certified copy of certificate of origin - The department has no case that they conducted enquiry and found that the certificate copy is fake/forged - refund allowed - AT
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