Benefit of exemption - Amendment in Bill of entry - Refund ...

Amendment and Reassessment of Bill of Entry Upheld; No Errors Found in Customs Duty Refund Claims u/s 3.

August 12, 2023

Case Laws Customs AT

Benefit of exemption - Amendment in Bill of entry - Refund claims in respect of additional duty of customs leviable u/s 3 of the Customs Tariff Act, 1975 - assessment order before Commissioner(Appeals) not challenged. - the amendment and reassessment to be carried out has been correctly allowed by the Commissioner (Appeals), and there are no infirmity in his order. - AT

View Source

← Previous Next →

Benefit of exemption - Amendment in Bill of entry - Refund ...

Amendment and Reassessment of Bill of Entry Upheld; No Errors Found in Customs Duty Refund Claims u/s 3.

August 12, 2023

Case Laws Customs AT

You may also like:

Refund for excess customs duty paid by filing an application for amendment of the bill of entry u/ss 149 or 154 of the Customs Act, 1962. It was held that a refund u/s...

Refund claim - unjust enrichment - Initially claim filed without challenging the self-assessed Bills of Entry - During the appeal process, the appellant sought to amend...

Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned...

Review petition - Rectification of error in the Judgement of the Court - Verification in respect of the Bill of Entry - Verification of country of origin - Inadvertent...

Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing...

CESTAT dismissed an appeal concerning refund claims for excess Countervailing Duty (CVD) on mobile phone imports. The tribunal upheld rejection on three grounds:...

Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

Rejection of request for reassessment of Bill of Entry - Error in Invoices - amendment in Bill of entry is required to be allowed although goods have been given out of charge - AT

The procedure for filing and processing Bill of Entry amendment requests is governed by Section 149 of the Customs Act, 1962. Importers/Customs Brokers can file online...

The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error,...

Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee...

Inadvertent mistake in self-assessed Bills of Entry - Seeking Direction to the respondents to reassess the customs duty - Correction of Customs Tarrif Heading (CTH) -...

The High Court dismissed the appeal and upheld the Tribunal's order allowing the assessee to claim refund of Rs. 3,28,75,733/- towards Central Value Added Tax credit,...

Legislative Competence to Levy of stamp duty on ‘Bill of Entry’ (BoE) and on Delivery Orders (DO) - goods imported in Maharashtra - seek refund paid on stamp duty - The...

CESTAT allowed refund of customs duty paid twice through customs broker for same import consignment. Appellant demonstrated through Bill of Entry, payment challans, and...

Quick Updates: