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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Refund claim - duty paid under protest - assessment of bill of ...

Case Laws     Customs

September 14, 2018

Refund claim - duty paid under protest - assessment of bill of entry subject to test report - it can be said that the assessment was made provisionally by the assessing officer, although the word “provisionally assessed” was not mentioned on the face of the shipping bill.

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