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Customs - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Refund of Customs Duty - Import of Caustic Soda - It cannot be ...


Court Rules Petitioner Entitled to Customs Duty Refund Due to Fraud by Chinese Entities in Caustic Soda Import Case.

April 19, 2021

Case Laws     Customs     HC

Refund of Customs Duty - Import of Caustic Soda - It cannot be said that the peitioner had indulged in any offence while importing the goods. On the other hand, the petitioner is an victim of fraud perpetrated by the Chinese. - The petitioner has paid a sum as Customs duty in good faith on the goods declared in the Bill of Trading namely Remelted Lead Ingots - That being the case, the petitioner is entitled for refund of the Customs duty paid in good faith. The amount that was paid for imported the Remelted Lead Ingots cannot be retained. - HC

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