Interpretation of statute - Power of refund authority to rectify ...
Refund Authority Can Correct Importer Errors u/s 154 of Customs Act, 1962; Clerical Mistakes Addressed Suo Motu.
April 8, 2019
Case Laws Customs HC
Interpretation of statute - Power of refund authority to rectify error committed by the importer - Section 154 of the Customs Act, 1962 - clerical error or arithmetical error could be rectified suo motu u/s 154
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