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Customs - Highlights / Catch Notes

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Refund - BCD - import from Japan - duty was paid at the time of ...

Case Laws     Customs

March 17, 2017

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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