COMMUNITY INSIGHTS

Topic

Publish Date

Customs Duty Excess Paid/Short Paid what to do?

As we know that to determine the applicable rate of custom duty on the particular product is a challenging task for the importer. Sometimes it can also results in overpayment or short payment of custom duty. In this article, we will discuss about the common scenarios leading to such challenges and will also try to outline remedial measures. Where Custom Duty is excess paid ................. Read More

09.11.2024

CASE LAW

Authority

One liner

2023(08)LCX0271

Bombay High Court

Colossustex Private Limited
Circular No.36/2010 Customs dated 23rd September 2010 could not have been issued by CBEC prescribing for three months time period to make a request for amending the bills as per Section 149 of the Act, when no time was prescribed and once such time period was not prescribed then such Circular could not have been issued.