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Customs - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Refund - burden of proof – Where a person claims refund of fine ...


Individuals Seeking Fine Refunds Must Prove Their Case; No Presumption of Financial Burden Transfer Exists.

September 13, 2012

Case Laws     Customs     AT

Refund - burden of proof – Where a person claims refund of fine or penalty, there can be no presumption that he has passed on this incidence to any other person - AT

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