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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Refund of Customs Duty - Rectification / amendment of Bill of ...

Customs

March 1, 2023

Refund of Customs Duty - Rectification / amendment of Bill of Entry - Computation of Period of limitation - It would be seen that the Bombay High Court held that the question of refund would arise only when the assessment order is rectified - AT

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  1. Clarification on difficulties related to recent amendments in Customs Act, 1962 - Difficulties in filing Bill or Entry - Due to connectivity issue, Number if not...

  2. 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...

  3. Refund of Customs Duty - mistake in the bills of entry committed by CHA - though officers can not rectify the mistake in the BE, they can consider the refund u/s 27.

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  5. CENVAT credit - duty paying invoices - endorsed Bill of Entry - in some of the Bills of Entry, the endorsement was signed by the Customs authority - Credit cannot be denied - AT

  6. Refund of the export duty - rectification of defects - there is no infirmity in the First Appellate Authority sanctioning the refund while correcting to clerical or...

  7. Seeking amendment in the bills of entry - Refund of customs duty wrongly paid - The appellant imported Fitbit Wearable Devices and sought a refund after realizing...

  8. Rejection of request for reassessment of Bill of Entry - Error in Invoices - amendment in Bill of entry is required to be allowed although goods have been given out of charge - AT

  9. Seeking refund of Excess Duty - Rejection of request for re-assessment of bills of entry - the failure on the part of the original authority to either refer the request...

  10. Bill of Entry (Electronic Declaration) (Amendment) Regulation, 2016 - Notification

 

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