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Customs - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund of Export duty - It was the responsibility of the ...

Case Laws     Customs

November 21, 2018

Refund of Export duty - It was the responsibility of the assessing officer to correctly assess the export duty payable and he made a mistake. The customs officers are well within their powers to correct these mistakes under Sec.154 of the Customs Act - refund allowed.

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