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Customs - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Refund of amount paid as late filing charges - filing of bills ...

Case Laws     Customs

July 1, 2019

Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no delay, the same cannot be attributed to the appellant - demanding late filing charges cannot sustain

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