Refund of Customs duties paid at the time of assessment - goods ...
Case Laws Customs
April 24, 2023
Refund of Customs duties paid at the time of assessment - goods short shipped - Since the goods under question were not exported, there is no relevance in bringing into consideration the contractual obligations towards realization of export proceeds, as there are no export proceeds realized for the said 7833 MTs of goods not exported. - AT
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