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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund claim - The re-assessment of shipping bill is not final. ...


Re-assessment of shipping bill not final, challenge unsustainable; refund denial reasons deemed invalid.

December 4, 2023

Case Laws     Customs     AT

Refund claim - The re-assessment of shipping bill is not final. Therefore, the appellant has no reason to challenge the assessment of the shipping bills. In that circumstances, the reasons for denying the refund to the appellant are not sustainable - AT

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