Home Case Index All Cases Customs Customs + AT Customs - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 428 - AT - CustomsPermission to file manual shipping bill –advance authorization scheme –Held that: - the Customs Duty subsequently paid by the appellant is also the Customs Duty paid upon importation – appellant entitled to file manual shipping bill. Imported goods re-exported – drawback under section 74 – Held that: - The Customs authority directed to examine the goods under export in order to satisfy themselves that the goods are the same which were imported earlier by the appellant and make such verification of the goods as deemed fit with respect to the claim under Section 74 of the Customs Act – drawback granted – appeal disposed off.
|