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Customs - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Whether the duty already paid by the appellant in respect of ...


Importer Entitled to Duty Refund on Unclaimed Goods, Payment Timing Doesn't Affect Legal Rights.

March 30, 2017

Case Laws     Customs     AT

Whether the duty already paid by the appellant in respect of goods imported by them can be claimed as refund in the case of non-clearance of the same? - Held Yes - Merely because the importer has already deposited the duty instead of waiting for the adjudication order, will not change the legal issue - AT

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