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Customs - Highlights / Catch Notes

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Refund of additional duty - rejection of refund claim on the ...

Customs

July 3, 2021

Refund of additional duty - rejection of refund claim on the ground of failure to fulfill the Condition D of N/N.102/2007-C - mere cutting of the imported goods into small pieces will not amount to manufacture and refund of additional duty under N/N.102/2007 cannot be denied. - AT

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