Part XIV - AMENDMENTS 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 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
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