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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 ...


Refund Claim for Duty Paid Under Protest Due to Provisional Assessment Without Explicit Label on Shipping Bill.

September 14, 2018

Case Laws     Customs     AT

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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