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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

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


Bombay High Court: Customs Duty Refund Requires Bill of Entry Amendment Before Assessment Order Rectification.

March 1, 2023

Case Laws     Customs     AT

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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