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Customs - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Claim for Refund of Penalty – Once the orders-in-original have ...


Appellate Commissioner Annuls Orders; Respondent Cannot Retain Deposits for Duties Made by Petitioners.

October 12, 2015

Case Laws     Customs     HC

Claim for Refund of Penalty – Once the orders-in-original have been set aside, the Respondent has no authority to retain the amounts deposited by the petitioners towards duty after being annulled by the orders passed by the Appellate Commissioner - HC

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