Refund claim of customs duty - short landing of the imported ...

Case Laws Customs

September 2, 2022

Refund claim of customs duty - short landing of the imported goods - This is not a case for remission of duty but is a case of application for refund on the ground that duty was paid in excess reckoning the total quantity of goods as mentioned in the Bill of Lading while lesser quantity was actually imported/landed by the vessel. - The self assessment of duty (Bill of entry) by the appellant has attained finality and has not been appealed against, refund cannot be allowed - AT

View Source

← Previous Next →

Refund claim of customs duty - short landing of the imported ...

Case Laws Customs

September 2, 2022

You may also like:

Customs duty levied on imported goods destroyed by fire in SEZ units. SEZ units procured duty-free goods indigenously, availing exemptions under SEZ Act, 2005 and Rules,...

Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

Appellate Tribunal set aside orders denying remission of excise duty on indigenous goods and customs duty on imported goods destroyed in factory fire. Tribunal found no...

Re-import of goods - Claim of exemption from customs duty - Whether the original export was under the claim of refund of IGST? - Appellant claimed that at the time of...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

Refund claim of duty paid on short landing of imported goods. Unjust enrichment principle inapplicable as duty amount shown as receivable in books of accounts, certified...

Refund claim - duty paid at the time of import - Assesse filed a Refund Claim on the ground that the imported goods were exempt from payment of Additional Customs Duty -...

The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

Remission / Refund of Customs Duty - pilfered goods - the out of charge order i.e. order for clearance for home consumption was given on 18 May, 2011. Pilferage was...

The appellant, a 100% Export Oriented Unit (EOU), imported goods and stored them in a licensed warehouse u/s 58 of the Customs Act, 1962. These goods were destroyed in a...

Remission of duty - Application of Section 23 - duty free goods brought into SEZ and the same were destroyed in fire or otherwise - The Appellate Tribunal noted that...

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...

Refund of Additional Duty of Customs (CVD) demanded from respondent after GST introduction on imported goods - refund of duty paid on re-import - time limitation....

Quick Updates: