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Customs - Highlights / Catch Notes

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It is a situation wherein an exporter discharges the export duty ...


Exporter Denied Refund on Export Duty Despite Later Analysis Showing Lower Fe-Content Than Initially Assessed.

July 20, 2017

Case Laws     Customs     AT

It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export duty paid when the discharge port analysis report indicates Fe-content as less than 62%, Revenue will not entertain such a claim on the ground that the export duty liability correctly discharged as and when the goods are presented for examination.

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