Refund entitlement after payment: importers may claim customs duty refunds directly when no dispute exists, subject to procedural timelines. Post-amendment, an importer may claim a refund of customs duty or interest paid even absent a lis, because refunds are no longer conditional on an order of assessment. Refund applications received by the Refund Section should be forwarded to the Assessment Group to record any assessment changes in ICES; the Assessment Group must respond within fifteen days either executing re-assessment or giving reasons for rejection. The Refund Section will then decide the claim independently and the AC-Refund must pass the refund order within the prescribed statutory timeframe.
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 entitlement after payment: importers may claim customs duty refunds directly when no dispute exists, subject to procedural timelines.
Post-amendment, an importer may claim a refund of customs duty or interest paid even absent a lis, because refunds are no longer conditional on an order of assessment. Refund applications received by the Refund Section should be forwarded to the Assessment Group to record any assessment changes in ICES; the Assessment Group must respond within fifteen days either executing re-assessment or giving reasons for rejection. The Refund Section will then decide the claim independently and the AC-Refund must pass the refund order within the prescribed statutory timeframe.
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