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Customs - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Refund claim of duty paid but actual export could not take place ...


Court Grants Duty Refund with Interest Due to Export Non-Occurrence; Time Limit for Claims Acknowledged.

December 18, 2017

Case Laws     Customs     HC

Refund claim of duty paid but actual export could not take place - time limitation - The right of the petitioner to seek return of the amount deposited while filing the shipping bill thus stems from the fact that the anticipated export never took place - refund allowed with interest - HC

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