Equivalent-value attachment survives prior release and environmental compensation where deposits may represent proceeds from alleged illegal mining ac...
Post-clearance amendment of Bills of Entry may support preferential tariff claims under the India-Japan CEPA where a Certificate of Origin is issued retrospectively. Appendix-A to Annexure-2 of the CEPA Rules permits an importer lacking the certificate at importation to seek refund of excess duty after producing the certificate and supporting documents. Section 149 of the Customs Act must be applied harmoniously with those Rules, allowing later submission of the Certificate of Origin from the date of clearance. Reassessment and concessional duty under the relevant exemption notification remain subject to admissibility of the certificate and claim.
Post-clearance amendment of Bills of Entry may support preferential tariff claims under the India-Japan CEPA where a Certificate of Origin is issued retrospectively. Appendix-A to Annexure-2 of the CEPA Rules permits an importer lacking the certificate at importation to seek refund of excess duty after producing the certificate and supporting documents. Section 149 of the Customs Act must be applied harmoniously with those Rules, allowing later submission of the Certificate of Origin from the date of clearance. Reassessment and concessional duty under the relevant exemption notification remain subject to admissibility of the certificate and claim.
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