A benefit that was not claimed at the time of import is not ...

Appellant's Claim to Use Unclaimed Import Benefit for Duty Exemption Denied Under Recovery Proceedings.

July 12, 2017

Case Laws Customs AT

A benefit that was not claimed at the time of import is not available for being extended in recovery proceedings. Accordingly, there is no merit in the claim of the appellant for discharge of duty liability by recourse to the exemption to the extent of credit available under the scheme.

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A benefit that was not claimed at the time of import is not ...

Appellant's Claim to Use Unclaimed Import Benefit for Duty Exemption Denied Under Recovery Proceedings.

July 12, 2017

Case Laws Customs AT

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