Part XIVAMENDMENTS TO CERTAIN ACTS TO PROVIDE FOR MERGER OF TRIBUNALS AND OTHER AUTHORITIES AND CONDITIONS OF SERVICE OF CHAIRPERSONS, MEMBERS, ETC. (From Section 156 to Section 189 )
Excess duty payments: new provision permits refund where overpayment appears on bill of entry or reassessment. A new clause permits recognition of duty paid in excess under section 27(2) where overpayment is evident from the bill of entry for self-assessed entries ... Summary
Excess duty payments: new provision permits refund where overpayment appears on bill of entry or reassessment.
A new clause permits recognition of duty paid in excess under section 27(2) where overpayment is evident from the bill of entry for self-assessed entries or where the duty actually payable is reflected in a reassessed bill of entry, and applies to payments made before an order permitting clearance for home consumption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.