Refund of duty paid under protest - Doctrine of promissory ...

Court Rules Importer Can Only Claim Customs Duty Exemption Based on Notification in Effect at Filing Time.

August 7, 2018

Case Laws Customs AT

Refund of duty paid under protest - Doctrine of promissory estoppel - the Bill of Entry was admittedly filed by the respondent only on 1.5.2008. - importer can then lay claim for exemption from customs duty on the basis of a customs notification, issued under the Customs Act, which was in force on 1.5.2008. - No benefit based on subsequent notification.

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Refund of duty paid under protest - Doctrine of promissory ...

Court Rules Importer Can Only Claim Customs Duty Exemption Based on Notification in Effect at Filing Time.

August 7, 2018

Case Laws Customs AT

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