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Customs - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Demand of duty - non-fulfillment of export obligation - ...


Duty Demand Valid as Per Section 28 Due to Unmet Export Obligation; Calculated Within Limitation Period from Duty Payment Date.

January 12, 2019

Case Laws     Customs     AT

Demand of duty - non-fulfillment of export obligation - computation of period of limitation - the period of limitation for the purpose of section 28, accordingly shall have to be computed from the date of payment of duty. If that be so the demand has been made within the period of limitation from the relevant date.

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