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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Amendment of Invoice – Demand of differential duty – Appellant ...


EOU Successfully Challenges Differential Duty Demand; Full Value Covered by Procurement Certificate, No Misdeclaration Found.

October 9, 2015

Case Laws     Customs     AT

Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and procurement certificate issued by Divisional authorities covering full value, there is no mis-declaration or malafide intention for evasion of duty - AT

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