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Customs - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Whether, before finalization of Bill of Entry, which was ...


Department Must Finalize Bill of Entry Before Confirming Duty Demand and Penalty u/s 18.

June 18, 2017

Case Laws     Customs     AT

Whether, before finalization of Bill of Entry, which was provisionally assessed under Section 18 ibid, can the Department proceed against the importer to confirm the differential duty demand and for imposition of penalty? - Held No

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