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Customs - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Refund of SAD - time limitation - Merely because a condition is ...


Refund Application Deadline for Special Additional Duty Not Excessive, Complies with Article 14 of the Constitution.

March 16, 2018

Case Laws     Customs     AT

Refund of SAD - time limitation - Merely because a condition is imposed to file a refund application within a stipulated time limit, it cannot be held to be onerous, excessive and, therefore, ultra vires Article 14 of the Constitution - AT

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