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Customs - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Interpretation of statute - Power of refund authority to rectify ...

Customs

April 8, 2019

Interpretation of statute - Power of refund authority to rectify error committed by the importer - Section 154 of the Customs Act, 1962 - clerical error or arithmetical error could be rectified suo motu u/s 154

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