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Customs - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Refund of the Extra Duty Deposit (EDD) - Provisional Assessment ...

Case Laws     Customs

December 7, 2020

Refund of the Extra Duty Deposit (EDD) - Provisional Assessment not finalised - No such material has been placed before this court to justify the action of the Customs Department not to finalise the Provisional Assessment for 16 years and even by now to keep the EDD a mere Security Deposit by Importer/Petitioner with them like this. - HC

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