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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Rejection of refund of cash security deposit - Period of ...

Case Laws     Customs

January 16, 2023

Rejection of refund of cash security deposit - Period of limitation - it is very much clear that refund claim of the security deposit is not governed by the provisions of Section 27 of the Customs Act and consequently, the lower authorities have clearly erred in rejecting and confirming the rejection of refund claimed of the security deposit by invoking the provisions of Section 27(1) ibid. - AT

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