Legal provisions - CBEC's Customs Manual 2023 - Customs

..... from the date on which the proper officer makes an order for the clearance of the goods. Where on the importation of any goods capable of being easily identified as such imported goods, any duty has been paid on clearance of such goods for home consumption, such duty shall be refunded to the person by whom or on whose behalf it was paid, if- (a) the goods are found to be defective or otherwise not in conformity with the specifications agreed upon between the importer and the supplier of goods: .....

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Legal provisions - CBEC s Customs Manual 2023 - Customs

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..... s or Commissioner of Customs for a period not exceeding three months: Provided further that nothing contained in this section shall apply to the goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. Section 27 of the Customs Act, 1962 deals with the claim for refund of duty and interest. As provided therein, refund of duty and interest can be claimed either by a person who has paid the duty in pursuance to an order of assessm .....

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Legal provisions - CBEC s Customs Manual 2023 - Customs

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