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        Case ID :
        DGFT

        Amendments in the Hand Book of Procedures(Vol.1),2004-2009 - Correction in paragraph 4.28 of Procedure, Vol 1

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        Customs duty on unutilized material payable with notified interest, clarifying payment obligations under handbook procedure. The Handbook of Procedures, Vol. I is amended to state that customs duty on the unutilized value of imported or indigenously procured material is payable to customs authorities together with interest as notified, clarifying the payment obligation under paragraph 4.28(i)(a).
                        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 on unutilized material payable with notified interest, clarifying payment obligations under handbook procedure.

                              The Handbook of Procedures, Vol. I is amended to state that customs duty on the unutilized value of imported or indigenously procured material is payable to customs authorities together with interest as notified, clarifying the payment obligation under paragraph 4.28(i)(a).


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