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Customs - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

It is a situation wherein an exporter discharges the export duty ...

Case Laws     Customs

July 20, 2017

It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export duty paid when the discharge port analysis report indicates Fe-content as less than 62%, Revenue will not entertain such a claim on the ground that the export duty liability correctly discharged as and when the goods are presented for examination.

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