Refund of Customs duty paid - valuation - it was legal ...

Appellant must contest Import General Manifest order before claiming customs duty refund; direct claim deemed premature.

November 6, 2018

Case Laws Customs AT

Refund of Customs duty paid - valuation - it was legal obligation on the appellant to challenge the order of IGM amendment, if at all they were not satisfied on the issue of valuation - without challenging that order, straightway claiming the refund is clearly pre-mature.

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Refund of Customs duty paid - valuation - it was legal ...

Appellant must contest Import General Manifest order before claiming customs duty refund; direct claim deemed premature.

November 6, 2018

Case Laws Customs AT

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