Refund of Additional Duty of Customs: statutory auditors, cost accountants or chartered accountants may certify non-passing of duty burden. The Board authorises Statutory Auditors, Cost Accountants and Chartered Accountants to issue the requisite certificate, on preliminary scrutiny, correlating payment of sales tax/VAT with sale invoices and certifying that the importer has not passed the additional customs duty burden to any other person; Para 4.1(d) and Para 6 of Circular No.18/2010-Customs are modified accordingly.
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 of Additional Duty of Customs: statutory auditors, cost accountants or chartered accountants may certify non-passing of duty burden.
The Board authorises Statutory Auditors, Cost Accountants and Chartered Accountants to issue the requisite certificate, on preliminary scrutiny, correlating payment of sales tax/VAT with sale invoices and certifying that the importer has not passed the additional customs duty burden to any other person; Para 4.1(d) and Para 6 of Circular No.18/2010-Customs are modified accordingly.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.