Refund of Customs duty paid - valuation - it was legal ...

Case Laws Customs

November 6, 2018

Refund of Customs duty paid - valuation - it was legal obligation on the appellant to challenge the order of IGM amendment, if at all they were not satisfied on the issue of valuation - without challenging that order, straightway claiming the refund is clearly pre-mature.

View Source

← Previous Next →

Refund of Customs duty paid - valuation - it was legal ...

Case Laws Customs

November 6, 2018

You may also like:

AMENDMENTS TO THE CUSTOMS ACT, 1962 and Rates of Customs Duties - Amendments Explained and Simplified

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

Refund for excess customs duty paid by filing an application for amendment of the bill of entry u/ss 149 or 154 of the Customs Act, 1962. It was held that a refund u/s...

Refund of anti dumping duty wrongly paid by the assessee - Refund of anti dumping duty wrongly paid by the assessee - Denial on the ground that the refund sought under...

Claim of refund of excess duty of customs paid - exemption from customs duty - assessee has not challenged the assessment before any appellate Forum - refund allowed - AT

Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing...

100% EOU - de-bonding - refund of the excise duty previously paid - Admittedly, such duty was paid at the time of what is referred to de-bonding. However, this would not...

Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found...

Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

Refund of Customs Duty - Duty paid under protest or not - section 27 of the Customs Act, 1962 - The Tribunal held that it is the second proviso to section 27 (1) of the...

Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

Quick Updates: