Refund of the Customs Duty paid in respect of the imported goods ...

Case Laws Customs

January 31, 2023

Refund of the Customs Duty paid in respect of the imported goods - Period of limitation - provisional assessment - The only provision, therefore, that applies is Section 27 and hence, the rejection of refund by taking recourse to Section 26A (3) by the authorities below is incorrect - Section 27 also prescribes a time-limit of one year, but the same is subject to the saving proviso provided under sub-section (1B). - AT

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Refund of the Customs Duty paid in respect of the imported goods ...

Case Laws Customs

January 31, 2023

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