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Customs - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Refund of the excess Customs duty paid - excess duty collection ...

Customs

September 29, 2018

Refund of the excess Customs duty paid - excess duty collection arisen due to typographical error in the documents provided by the importer - The assessing authority can amend an order of assessment, insofar as clerical slips/errors is concerned. On making of such correction under Section 154 of the Act, the consequential return of amount of duty of customs, would be available to an importer.

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