Refund claims for erroneously collected customs duty subject to statutory refund mechanism and excluded from court jurisdiction. The amendment provides that the refund provision applies to claims for repayment of amounts collected as customs duty on the ground that the goods were not leviable to duty or were entitled to exemption, operates notwithstanding any other law, and expressly bars any court from having jurisdiction over such claims.
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.
Refund claims for erroneously collected customs duty subject to statutory refund mechanism and excluded from court jurisdiction.
The amendment provides that the refund provision applies to claims for repayment of amounts collected as customs duty on the ground that the goods were not leviable to duty or were entitled to exemption, operates notwithstanding any other law, and expressly bars any court from having jurisdiction over such claims.
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