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Customs - Highlights / Catch Notes

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Refund of Customs Duty - time limitation - relevant date - ...


Customs Duty Refund Timely Filed: One-Year Limit Starts from Amendment Date in Bills of Entry.

September 17, 2022

Case Laws     Customs     AT

Refund of Customs Duty - time limitation - relevant date - amendment in the Bill of entry - The period of limitation in the facts of the present case should be reckoned from the date of amendment in the bills of entry. Since the appellant have filed the refund claim within one year from the date of amendment which is well within time accordingly, the refund cannot be rejected on the ground of limitation - AT

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