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Customs - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

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

Case Laws     Customs

August 12, 2023

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

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