Reassessment requirement: refund claims only follow authorised modification of assessment, with limited exceptions for post clearance corrections. A claim for refund of excess customs duty requires modification of the original assessment through appropriate statutory proceedings; re-assessment must follow an appellate order or authorised amendment and Groups must not undertake suo motu reassessment to grant refunds, subject to limited exceptions for recalled goods, post clearance amendment invocations, and non revenue cases. Post clearance amendments after out of charge require cancellation approval, reasoned officer decisions recorded in departmental comments, and will enable consequential refunds processed by the Refund Section.
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.
Reassessment requirement: refund claims only follow authorised modification of assessment, with limited exceptions for post clearance corrections.
A claim for refund of excess customs duty requires modification of the original assessment through appropriate statutory proceedings; re-assessment must follow an appellate order or authorised amendment and Groups must not undertake suo motu reassessment to grant refunds, subject to limited exceptions for recalled goods, post clearance amendment invocations, and non revenue cases. Post clearance amendments after out of charge require cancellation approval, reasoned officer decisions recorded in departmental comments, and will enable consequential refunds processed by the Refund Section.
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