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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Refund of the amount paid as pre-deposit pending investigation ...


Ferrari Import Refund: Opportunity Granted to Prove Duty Incidence Not Transferred to Another Party.

September 17, 2016

Case Laws     Customs     AT

Refund of the amount paid as pre-deposit pending investigation along with interest - sanction of refund claim but credited to consumer welfare fund - import of branded Car, Ferrari 599-GTB - one more opportunity can be given to the appellant to prove whether the incidence of duty for which the refund is sought for, has not been passed to any other person - AT

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