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Customs - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Refund claim - forced recovery - there was no duty liability ...


Refund Claim Valid as No Initial Duty Liability Assessed; Illegal Recovery Cannot Be Justified by Later Proceedings.

January 4, 2018

Case Laws     Customs     AT

Refund claim - forced recovery - there was no duty liability assessed and hence the refund claim needs to be allowed and subsequent initiation of SCN proceedings and determination of duty cannot validate illegal recovery made during the investigation - AT

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