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Customs - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Determination of effective date and time of implementation of ...

Customs

May 6, 2023

Determination of effective date and time of implementation of Notification No. 93/2017-Cus. dated 21.12.2017 enhancing Customs duty - Re-assessment of duty post completion of self-assessment and out of charge order, on the basis of Notification No. 93/2017-Cus. published subsequent to such completion of assessment, is contrary to the provision of law. - AT

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