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 - re-assessment of bill of entry - amendment in the quantity of DAP imported in the Bill of Entry - It can be seen that the clearance of goods can only be said to have happened on 21.06.2018 when the bills of entry was finally assessed. From that perspective the documents presented by the appellant namely the police report dated 15.06.2018 was indeed available prior to the clearance of the goods and was infact submitted prior to clearance of the goods i.e. on 19.06.2018. - the amendment to the bill of entry should have been allowed in terms of section 149. - AT
Refund of Excess duty paid - re-assessment of bill of entry - amendment in the quantity of DAP imported in the Bill of Entry - It can be seen that the clearance of goods can only be said to have happened on 21.06.2018 when the bills of entry was finally assessed. From that perspective the documents presented by the appellant namely the police report dated 15.06.2018 was indeed available prior to the clearance of the goods and was infact submitted prior to clearance of the goods i.e. on 19.06.2018. - the amendment to the bill of entry should have been allowed in terms of section 149. - AT
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