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<h1>India Amends Customs Duty Exemption: Importers Must Claim Refunds Within One Year of Payment.</h1> The Government of India, through the Ministry of Finance, has amended Notification No. 102/2007-Customs, dated September 14, 2007, regarding the exemption of additional customs duty on imported goods. The amendment, effective August 1, 2008, modifies paragraph 2, sub-paragraph (c) of the original notification. It stipulates that importers must file a claim for a refund of the additional customs duty paid on imported goods with the relevant customs officer within one year from the date of payment. This change aims to streamline the process for claiming refunds on additional duties.