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Customs - Highlights / Catch Notes

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Seeking amendment in the bills of entry - Refund of customs duty ...

Customs

March 11, 2024

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 incorrect classification. The Commissioner (Appeals) allowed the refund for three entries but rejected it for eight, citing non-reassessment and pending amendment applications. The Tribunal directed the Deputy Commissioner to expedite the decision on the pending amendment application.

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