Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers - refund was rightly rejected.
Refund of excess duty paid - unjust enrichment - the label/laminate produced by the appellant shows that the MRP is inclusive of all taxes. Thus, the appellant could not establish that the excess duty paid by them during the relevant period has not been recovered from the customers - refund was rightly rejected.
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