Rejection of refund claim - relevant rate of duty - effect of ...

Refund Claim Denied: Duty Rate 5% Due to Missing Notification u/s 25, Customs Act 1962.

March 23, 2019

Case Laws Customs AT

Rejection of refund claim - relevant rate of duty - effect of reduction in the rate of duty - The Policy is given effect only upon the issue of corresponding notification under the enabling statute, viz., section 25 of Customs Act, 1962. On the relevant date, the duty that was to be levied was 5% and not 3%. - No refund.

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Rejection of refund claim - relevant rate of duty - effect of ...

Refund Claim Denied: Duty Rate 5% Due to Missing Notification u/s 25, Customs Act 1962.

March 23, 2019

Case Laws Customs AT

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