Refund denied on the ground that on the date of filing of bill ...
Customs Duty Refund Denied Due to Rate Increase from 4% to 6% on Bill of Entry Date.
August 20, 2018
Case Laws Customs AT
Refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - since the Notification was published and offered for sale on 04.02.2013, the same will be effective from that date only
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