Customs duty waiver for general practice allows non-recovery of short-levied duty and linked refund claims. The Central Government may, by notification, direct that customs duty shall not be recovered where a generally prevalent practice led to non-levy or short-levy on imported or exported goods. Where such a notification is issued, duty already paid or excess duty paid is to be dealt with under the customs refund mechanism, and the refund claim must be filed in the prescribed form within six months of the notification.
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.
Customs duty waiver for general practice allows non-recovery of short-levied duty and linked refund claims.
The Central Government may, by notification, direct that customs duty shall not be recovered where a generally prevalent practice led to non-levy or short-levy on imported or exported goods. Where such a notification is issued, duty already paid or excess duty paid is to be dealt with under the customs refund mechanism, and the refund claim must be filed in the prescribed form within six months of the notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
