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Customs - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Pre-deposit - The amounts deposited by the other entities cannot ...

Case Laws     Customs

October 6, 2022

Pre-deposit - The amounts deposited by the other entities cannot be reckoned towards the pre-deposit by the appellant herein. Such amounts can be reckoned towards pre-deposit in appeals, if any, by such entities and if they had not filed any appeals, towards their liabilities of duty or penalty as per the order of the lower authority. - Tri

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