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Customs - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Refund of excess duty paid on account of wrong declaration of ...

Customs

October 24, 2020

Refund of excess duty paid on account of wrong declaration of invoice value - rejection of request for amendment of the bills - What is contemplated vide the proviso to Section 149 is an opportunity to be extended to an assessee to produce such documents that were ‘in existence’ at the stipulated time that would serve to establish the error, if any, in the B/E. - HC

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