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Customs - Highlights / Catch Notes

Home Highlights December 2014 Year 2014 This

Denial of refund claim of excess duty - Bar of limitation - the ...

Customs

December 31, 2014

Denial of refund claim of excess duty - Bar of limitation - the time limit under Section 27(1) of the Customs Act would be for the first application and the appeal is a continuation of the original proceedings and therefore there can be no limitation in respect of the proceedings pursuing the refund claim. - HC

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