Appellant's self-assessment on shipping bill negates eligibility for refund claiming provisional goods assessment.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Appellant filed a shipping bill declaring “that all particulars given herein are true and correct” and thus the goods were self-assessed - not entitled for refund by saying that goods were provisionally assessed - HC....