Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected in the ER-1 returns. Therefore, they were considered as deposits, and the limitation for refund did not apply. The Tribunal rejected the Revenue's contention that the appellant should have challenged the self-assessment before seeking a refund, as the duty was not part of self-assessment. It was clarified that the freight amount was not included in the assessable value, as per previous decisions.
Refund of duty paid in excess - Admitted tax or not - The Tribunal found that the amounts paid by the appellant were not part of self-assessment and were not reflected in the ER-1 returns. Therefore, they were considered as deposits, and the limitation for refund did not apply. The Tribunal rejected the Revenue's contention that the appellant should have challenged the self-assessment before seeking a refund, as the duty was not part of self-assessment. It was clarified that the freight amount was not included in the assessable value, as per previous decisions.
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