Waiver of pre-deposit - section 129E of CA - The statute itself ...

Customs Act Section 129E: Assessees Eligible for 90% or 92.5% Duty Waiver, Deposit Only 7.5% or 10% of Duty.

August 11, 2020

Case Laws     Customs     HC

Waiver of pre-deposit - section 129E of CA - The statute itself has waived 90% or 92.5% of the duty amount, as the case may be, assessed by the authorities under the Customs Act, 1962. The petitioner-assessee has to deposit only 7.5% or 10% (as the case may be) of the duty assessed. - HC

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