https://www.taxtmi.com/caselaws?id=402527 Stamp duty could not be levied on bills of entry filed for customs clearance because such bills are distinct from a delivery order and fall outside the charging entry relied on by the State. The Court followed the prior binding view on this issue, held that the authorities lacked power to impose stamp duty on the bills of entry, and treated the levy as unsustainable. As the collection itself was unlawful, the amounts recovered under the impugned communication were refundable, and the refusal to grant refund was set aside. en-us Wed, 23 Dec 2020 00:00:00 +0530 Wed, 30 Oct 2024 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402527 Stamp duty could not be levied on bills of entry filed for customs clearance because such bills are distinct from a delivery order and fall outside the charging entry relied on by the State. The Court followed the prior binding view on this issue, held that the authorities lacked power to impose stamp duty on the bills of entry, and treated the levy as unsustainable. As the collection itself was unlawful, the amounts recovered under the impugned communication were refundable, and the refusal to grant refund was set aside. Case-Laws Customs Wed, 23 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402527