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Customs - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Refund claim - reassessment of bills of entry - Since the ...


Refund Claim Denied as Reassessment Not Challenged on Time; Goods Unavailable for Testing Validity of Plastic Origin.

March 17, 2020

Case Laws     Customs     AT

Refund claim - reassessment of bills of entry - Since the appellants have not challenged the assessment within the prescribed period and also for the reason that the goods were not available for testing as to whether they are manufactured from plastic scrap or plastic waste, the authorities below have rightly rejected the belated request for reassessment - AT

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