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Customs - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Refund claim - excess duty paid at 5% instead of 1% - the ...


Appellant Entitled to Refund After Overpaying 5% Customs Duty Instead of Applicable 1% Basic Duty.

April 14, 2017

Case Laws     Customs     AT

Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the appellant is entitled for refund of claim of excess duty paid by them. - AT

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