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Customs - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

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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